Legal Opinion
First Union National Bank v. United States
District Court, E.D. Pennsylvania
Decided June 25, 1999No. 2:98-cv-06445PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
JOYNER, District Judge.
The defendant, United States of America, has filed a motion to transfer venue in this case to the U.S. District Court for the Southern District of Ohio pursuant to 28 U.S.C. § 1402(a)(2). For the reasons set forth below, the motion is denied.
Background
Plaintiff has filed its complaint to recover monies paid in satisfaction of two employment tax assessments made against it by the Internal Revenue Service under 26 U.S.C. § 6672. The Internal Revenue Service issued these assessments upon deeming Plaintiffs predecessor a responsible person for the…
2Cases cited10 opinions
- Stewart Organization, Inc. v. Ricoh Corp.Supreme Court of the United States · 1988
- George Jumara and Evangelina Jumara, H/w v. State Farm Insurance CompanyCourt of Appeals for the Third Circuit · 1995
- Shutte v. Armco Steel Corp.Court of Appeals for the Third Circuit · 1970
- Commonwealth National Bank of Dallas, Cross v. United States of America, CrossCourt of Appeals for the Fifth Circuit · 1982
- Jordan v. Delaware & Hudson Railway Co.District Court, E.D. Pennsylvania · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Clark v. Burger King Corp.District Court, D. New Jersey · 2003
- Weber v. Basic Comfort Inc.District Court, E.D. Pennsylvania · 2001
- Simon v. WardDistrict Court, E.D. Pennsylvania · 2000
- Pro Spice, Inc. v. Omni Trade Group, Inc.District Court, E.D. Pennsylvania · 2001
- ADVOCACY TRUST LLC v. FEDERAL EXPRESS CORPORATIONDistrict Court, W.D. Arkansas · 2025
9 more not listed; retrieve them via the Exa API.