Legal Opinion
United States v. Security-First Nat. Bank
District Court, S.D. California
Decided November 20, 1939No. Equity 838-RJPublishedCited by 7 opinions
1Opinion of the Court
JENNEY, District Judge.
This is an action by the United States of America to collect federal estate taxes and interest thereon, through the enforcement of liens against certain properties alleged to have been acquired from the estate of decedent by defendants, after the government lien had attached.
Decedent, Alla Wheeler Hallett, died February 13, 1926, owning all of the real property involved herein. It is agreed by all parties that the estate was subject to a federal estate tax, and that a return should have been filed by February 13, 1927. No return was filed however, until February 2,…
2Cases cited22 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Penziner v. West American Finance Co.California Supreme Court · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Paul v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- William D. Kleine and Wife v. Ann Kleine, and Brown Oil Tools, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Newport v. Michelin Aircraft Tire Corp.District Court, W.D. Missouri · 1994
- Robert H. Northington, Trustee and the First National Bank of Midland, Texas v. The United States of AmericaCourt of Appeals for the First Circuit · 1973
- United States v. McGuireDistrict Court, D. New Jersey · 1941
2 more not listed; retrieve them via the Exa API.