Legal Opinion
Bank One Ohio Trust Company, N.A., as Trustee of the Albin C. Reitelbach Trust v. United States
Court of Appeals for the Sixth Circuit
Decided April 4, 1996No. 94-3974PublishedCited by 16 opinions
1Opinion of the Court
DAVID A. NELSON, Circuit Judge.
Under the terms of an Ohio spendthrift trust created in 1980, Frank B. Reitelbach had a beneficial interest in the trust’s net income. In 1990, following assessment of a civil penalty for failure to pay federal taxes, the Internal Revenue Service filed a lien against Mr. Reitelbach’s property. The lien had not been released as of May 5, 1993.
On that date the trustee of the spendthrift trust was served with a notice of levy directing that the net trust income due Mr. Reitel-bach be paid over to the IRS. The trustee took the position that under the terms of the…
2Cases cited21 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Drye v. United StatesSupreme Court of the United States · 2000
- Craft v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- In Re HippleUnited States Bankruptcy Court, N.D. Georgia · 1996
- In Re KnappUnited States Bankruptcy Court, M.D. North Carolina · 2002
11 more not listed; retrieve them via the Exa API.