Legal Opinion

United States of America, Cross-Appellee v. Merchants National Bank of Mobile, Cross-Appellant

Court of Appeals for the Eleventh Circuit

Decided October 7, 1985No. 84-7513, 84-7522PublishedCited by 18 opinions

1Per curiam

The United States appeals the district court’s order granting summary judgment in favor of the defendant, Merchants National Bank of Mobile (MNB). MNB cross-appeals the district court’s order denying its first motion for summary judgment. For the reasons which follow, we affirm the district court in all respects.

I. BACKGROUND

On March 18, 1983, the United States brought this action alleging that under 26 U.S.C. § 3505(a) & (b), MNB was liable to it for unpaid federal income and social security taxes owed by Dri-Mix Products, Inc. (Dri-Mix). The complaint alleged that beginning in January,…

2Cases cited4 opinions

  1. Samuel F. Johnson v. Norwood Bryant, an Individual, Master Norwood Inc.Court of Appeals for the Eleventh Circuit · 1982
  2. Alice W.C. Wong v. Hugh Tolan Bailey, Jr., Hugh Tolan Bailey, Sr.Court of Appeals for the Eleventh Circuit · 1985
  3. John H. Marcus v. St. Paul Fire and Marine Insurance CompanyCourt of Appeals for the Fifth Circuit · 1981
  4. United States of America, Cross-Appellee v. Associates Commercial Corporation, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1983

3Cited by18 opinions

  1. Pinney Dock And Transport Co. v. Penn Central Corp.Court of Appeals for the Sixth Circuit · 1988
  2. Pinney Dock & Transport Co. v. Penn Central Corp.Court of Appeals for the Sixth Circuit · 1988
  3. Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
  4. United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
  5. Security Industrial Insurance Company v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1987

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