Legal Opinion

United States v. Pay-O-Matic Corp.

District Court, S.D. New York

Decided January 1, 1958PublishedCited by 13 opinions

1Opinion of the Court

RYAN, District Judge.

Plaintiff United States of America and •defendant Samuel Goldstein have moved respectively for summary judgment under Rule 56, Fed.Rules Civ.Proc. 28 U.S. ■C.A.

Suit was filed to enforce collection of ■unpaid Government withholding tax liens .against a fund of $4,350 held by the •Comptroller of the City of New York .arising from a condemnation award for trade fixtures formerly owned by the defaulting taxpayer Pay-O-Matic Corp. All the defendants have failed to appear •or answer, save defendant Goldstein, an .attorney who alleges a lien and claim to $1,294.32 of the fund…

2Cases cited6 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. AcriSupreme Court of the United States · 1955
  3. United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
  4. United States v. ScovilSupreme Court of the United States · 1955
  5. Reisman v. Independence Realty Corp.New York Supreme Court · 1949

1 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Mtr. of City of New York (Usa Coblentz)New York Court of Appeals · 1959
  2. Kuffel v. United StatesArizona Supreme Court · 1968
  3. United States v. ClintonDistrict Court, S.D. New York · 1966
  4. Dean Construction Co. v. Simonetta Concrete Construction Corp.District Court, S.D. New York · 1965
  5. First State Bank of Medford v. United StatesDistrict Court, D. Minnesota · 1958

8 more not listed; retrieve them via the Exa API.

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