Legal Opinion
United States v. Code Products Corporation
District Court, E.D. Pennsylvania
Decided January 28, 1963No. Civ. A. 23054PublishedCited by 4 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
The transactions which lie at the base of this controversy are rather complicated and I will not attempt to state more ■than such facts as appear to me to be necessary to its decision.
The proceeding is a civil action brought by the United States on August 7, 1957, for judgment against Code Products Corporation for outstanding federal tax assessments and for foreclosure, alleging the insolvency of the taxpayer. On August 27, 1957, the Court appointed a receiver to conserve and administer the taxpayer’s assets during the pendency of the action.
The questions before…
2Cases cited3 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Sidle v. KaufmanSupreme Court of Pennsylvania · 1942
- Ersa, Inc. v. H. A. Dudley, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1956
3Cited by4 opinions
- Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United StatesDistrict Court, D. Montana · 1992
- United States v. BellDistrict Court, E.D. California · 1998
- United States v. Code Products Corporation Sally SheerrCourt of Appeals for the Third Circuit · 1966
- McLean v. City of Philadelphia, Dept. of Revenue (In Re McLean)United States Bankruptcy Court, E.D. Pennsylvania · 1989