Legal Opinion
United States v. First National Bank of Circle
Court of Appeals for the First Circuit
Decided August 7, 1981No. 79-4739PublishedCited by 140 opinions
1Opinion of the Court
SCHWARZER, District Judge:
The United States brought this action under Section 3505(b) of the Internal Revenue Code, 26 U.S.C. § 3505(b), to collect from the First National Bank of Circle (Bank) the unpaid withholding and Federal Insurance Contribution Act (F.I.C.A.) taxes owed by Fort Belknap Builders, Inc. (Builders). The district court granted the Bank’s motion for summary judgment, and the United States appeals. We reverse, having determined that the court’s actions were not in conformity with Rule 16, Fed.R. Civ.P., and that material issues of fact remain in dispute. Since the action must…
2Cases cited27 opinions
- Michael Meyers, Individually and as Representative of a Class v. Pennypack Woods Home Ownership Association and Marion A. SteinbronnCourt of Appeals for the Third Circuit · 1977
- John J. Demarines and Doris A. Demarines, Husband and Wife v. Klm Royal Dutch AirlinesCourt of Appeals for the Third Circuit · 1978
- Admiral Theatre Corp. v. Douglas Theatre Co.Court of Appeals for the Eighth Circuit · 1978
- Arthur Clark v. The Pennsylvania Railroad CompanyCourt of Appeals for the Second Circuit · 1964
- Margaret Hodges, Wife Of/and Wilson P. Abraham v. United StatesCourt of Appeals for the Fifth Circuit · 1979
22 more not listed; retrieve them via the Exa API.
3Cited by140 opinions
- Robert E. Kennedy, Jr. Joyce Kennedy v. City of Cleveland, William T. Hanton (85-3819), Frank Wszelaki (85-3827)Court of Appeals for the Sixth Circuit · 1986
- Marlene Eberle, and Robert Kiser v. City of Anaheim Anaheim Police Department P. Shepard Hagenson MonsoorCourt of Appeals for the Ninth Circuit · 1990
- Amarel v. ConnellCourt of Appeals for the Ninth Circuit · 1996
- Fed. Sec. L. Rep. P 98,722 Securities and Exchange Commission v. The Seaboard Corporation, Etc., Admiralty Fund and Admiralty Fund Growth Series Litigation Trust, Cross-Claimant/appellant v. Hugh Johnson & Company, Inc., Hugh Johnson, Norman Michael Keiser, and Ernst& Ernst, Cross-Defendants/appelleesCourt of Appeals for the Ninth Circuit · 1982
- Miller v. Safeco Title Insurance Co.Court of Appeals for the Ninth Circuit · 1985
135 more not listed; retrieve them via the Exa API.