Legal Opinion
Hamilton National Bank of Johnson City v. United States
District Court, E.D. Tennessee
Decided December 19, 1972No. Civ. A. 2840PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
NEESE, District Judge.
The plaintiff Hamilton National Bank of Johnson City (Bank) seeks a money judgment from the national sovereign in a sum equal to the amount of certain funds received by an agent of the de fendant’s Internal Revenue Service (IRS) from an officer of a taxpayer, HGS Technical Associates, Inc. (HGS), in which such Bank claims an interest. The claim of the Bank is under section 7426(a)(1) of the Internal Revenue Code of 1954. 26 U.S.C.A. § 7426(a)(1). * Although the Bank undertakes to invoke this Court’s jurisdiction under 28 U.S.C. § 1346(a)(1),…
2Cases cited8 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- United States v. O'DELLCourt of Appeals for the Sixth Circuit · 1947
- Jules Hairstylists of Maryland, Inc. v. United StatesDistrict Court, D. Maryland · 1967
- In Re HoldsworthDistrict Court, D. New Jersey · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- First Union National Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1999
- Hill v. McMartinDistrict Court, E.D. Michigan · 1977
- Gold Forever Music, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2019
- Hamilton National Bank of Johnson City v. United StatesCourt of Appeals for the Sixth Circuit · 1973
1 more not listed; retrieve them via the Exa API.