Legal Opinion
United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-Party
Court of Appeals for the Second Circuit
Decided March 27, 1974No. 472, 473, Dockets 73-2300, 73-2301PublishedCited by 64 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
This appeal concerns the duty of a bank to comply with a levy upon the checking account of one of its customers imposed by the Interrial Revenue Service (IRS) under the authority given it by the Internal Revenue Code of 1954, as amended by the Federal Tax Lien Act of 1966, Pub.L. No. 89-719, 80 Stat. 1125. The Sterling National Bank and Trust Company of New York appeals from an order entered on June 5, 1973, in the Southern District of New York which granted the United States’ motion for summary judgment and imposed a penalty of $1,889.82 on the bank for not complying…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- United States v. WinnettCourt of Appeals for the Ninth Circuit · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Ungar v. Palestine Liberation OrganizationCourt of Appeals for the First Circuit · 2005
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
59 more not listed; retrieve them via the Exa API.