Legal Opinion
The Hartford Provision Company v. United States
Court of Appeals for the Second Circuit
Decided April 17, 1978No. 540, Docket 77-6142PublishedCited by 28 opinions
1Opinion of the Court
*9VAN GRAAFEILAND, Circuit Judge:
In United States v. Security Trust & Savings Bank, 340 U.S. 47, 71 S.Ct. 111, 95 L.Ed. 53 (1950), the Supreme Court held that a United States tax lien was prior in right to an earlier recorded attachment lien where the attaching creditor’s claim had not yet proceeded to judgment. The court said that “[njumerous contingencies might arise that would prevent the attachment lien from ever becoming perfected by a judgment awarded and recorded.” Id. at 50, 71 S.Ct. at 113. The Internal Revenue Service now contends that a tax lien, recorded after judgment is secured by…
2Cases cited26 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- United States v. VermontSupreme Court of the United States · 1964
21 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
- Dsi Associates LLC v. United StatesCourt of Appeals for the Second Circuit · 2007
- In Re International Banking Corp. B.S.C.United States Bankruptcy Court, S.D. New York · 2010
- In Re May Reporting Services, Inc.United States Bankruptcy Court, D. South Dakota · 1990
23 more not listed; retrieve them via the Exa API.