Legal Opinion
Avco Delta Corporation Canada Limited v. United States of America, and Canadian Parkhill Pipe Stringing, Inc.
Court of Appeals for the Seventh Circuit
Decided April 18, 1972No. 71-1321PublishedCited by 42 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
What is the priority between a perfected tax lien and an earlier perfected chattel mortgage lien upon property not owned by the chattel mortgage debtor but owned by the taxpayer who had represented to the creditor that the debtor owned the property?
Three affiliated Parkhill corporations are involved: The parent corporation is Canadian Parkhill Pipe Stringing Ltd. (“Ltd.”), which is the sole shareholder of the taxpayer, Canadian Parkhill Pipe Stringing, Inc., d/b/a Parkhill Pipeline, Inc. (“taxpayer”), and of the chattel mortgage debtor, Canadian Parkhill Construction…
2Cases cited18 opinions
- 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. BessSupreme Court of the United States · 1958
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- In the Matter of Pubs, Inc. Of Champaign, Bankrupt. Appeal of Bank of Illinois in Champaign, ReclamationCourt of Appeals for the Seventh Circuit · 1980
- K.N.C. Wholesale, Inc. v. AWMCO, Inc.California Court of Appeal · 1976
- Charles E. Siljeg, Trustee in Bankruptcy for Henry House Packing Co., Inc. v. The National Bank of Commerce of SeattleCourt of Appeals for the Ninth Circuit · 1975
- In the Matter of Joseph Wambach, Sr., Bankrupts, and Palatine National Bank, Intervening v. William L. Randall, Trustee in BankruptcyCourt of Appeals for the Seventh Circuit · 1973
- In the Matter of E. A. Fretz Company, Inc., Bankrupt. Republic National Bank of Dallas v. Carl S. Fitzgerald, TrusteeCourt of Appeals for the Fifth Circuit · 1978
37 more not listed; retrieve them via the Exa API.