Legal Opinion
United States v. Akron Mechanical Contractors, Inc.
District Court, D. Maryland
Decided January 22, 1970No. Civ. A. No. 18104PublishedCited by 3 opinions
1Opinion of the Court
NORTHROP, District Judge.
In this action the United States seeks to have Akron Mechanical Contractors, Inc. (Akron) adjudged liable for unpaid federal income withholding and Federal Insurance Contribution Act taxes and to assert a lien on certain property allegedly belonging to Akron. Both sides agree that a determination of Akron’s property interest in the property levied upon will resolve this dispute. On cross motions for summary judgment, this court concludes that Akron had no interest in the property in question at the time of the assessment.
The parties submitted a stipulation of facts…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- New York Casualty Co. v. ZwernerDistrict Court, N.D. Illinois · 1944
- Foley Corp. v. DoveDistrict of Columbia Court of Appeals · 1954
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3Cited by3 opinions
- Coakley & Williams, Inc. v. Shatterproof Glass Corp.Court of Appeals for the Fourth Circuit · 1983
- Nitrin, Inc. v. Bethlehem Steel Corp.Appellate Court of Illinois · 1976
- Coakley & Williams, Inc., a Maryland Corporation v. Shatterproof Glass Corporation, a Delaware Corporation v. Washington Plate Glass Co., Inc., a Washington, D.C. Corporation, Third-PartyCourt of Appeals for the Third Circuit · 1983