Legal Opinion
Penetryn International, Inc. v. United States
District Court, D. New Jersey
Decided March 18, 1975No. Civ. A. No. 1567-73PublishedCited by 3 opinions
1Opinion of the Court
OPINION
CLARKSON S. FISHER, District Judge.
This is defendant’s motion for summary judgment brought in an action which purportedly arises under 26 U.S. C.A. Section 7426, civil actions by persons other than taxpayers.
Plaintiff alleges that on March 12, 1970 Cen-Trific Air Products, a New York corporation doing business in New Jersey, entered into a Security Agreement with the Marine Midland Bank of *730New York which granted to the Bank a security interest in all accounts and contractual rights then owned or thereafter acquired by the debtor, Cen-Trific Air Products, Inc. A financing statement was…
2Cases cited7 opinions
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- Crest Finance Co. v. United StatesSupreme Court of the United States · 1961
- American Honda Motor Co., Inc. v. United StatesDistrict Court, S.D. New York · 1973
- Benjamin A. Stratmore and Helen Stratmore, His Wife v. United StatesCourt of Appeals for the Third Circuit · 1972
- Continental Finance, Inc. v. Cambridge Lee Metal Co.Supreme Court of New Jersey · 1970
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3Cited by3 opinions
- Alessio Azzari, Inc. v. CommissionerUnited States Tax Court · 2011
- Adco Service, Inc. v. Graphic Color PlateNew Jersey Superior Court Appellate Division · 1975
- Ago, Florida Attorney General Reports1976