Legal Opinion
Bremen Bank and Trust Company v. United States
Court of Appeals for the Eighth Circuit
Decided December 19, 1997No. 96-2433PublishedCited by 26 opinions
1Opinion of the Court
HANSEN, Circuit Judge.
This is a lien priority dispute between a perfected security interest held by Bremen Bank and Trust Company (the Bank) and a federal tax lien. The Bank filed this action, seeking the return of funds levied and collected by the Internal Revenue Service (IRS) pursuant to a federal tax lien against Ingredient Transportation Company (Ingredient). The Bank claims the IRS’s levies against Ingredient’s contractual customers were wrongful because the tax hen was junior to the Bank’s prior perfected security interest in the proceeds of Ingredient’s contract rights. In addition,…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1998
- Glenda S. Scoville v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- State of Minnesota, Department of Revenue v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Plymouth Savings Bank v. United States Internal Revenue Service and Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 1999
- Marine Midland Bank v. Breeden (In Re Bennett Funding Group, Inc.)District Court, N.D. New York · 2000
21 more not listed; retrieve them via the Exa API.