Legal Opinion

Atlantic Corporation v. United States of America

Court of Appeals for the First Circuit

Decided December 31, 1962No. 6038_1PublishedCited by 17 opinions

1Opinion of the Court

ALDRICH, Circuit Judge.

This is a case in which we might be tempted to wonder whether appellant can ever make the full circuit home. 1 However, the only question before us is whether it was properly called out before reaching first, and we will confine ourselves to that single issue. Appellant, Atlantic Corporation, a Massachusetts corporation, is one of a number of parties defendant named in a complaint filed in 1958 by the United States under 26 U.S.C. § 7403 to enforce liens totalling $102,000 for certain 1956 and 1957 taxes owed by defendant taxpayer, A. V. Taurasi Co., a Massachusetts…

2Cases cited12 opinions

  1. Morgan's Louisiana & Texas Railroad & Steamship Co. v. Texas Central Railway Co.Supreme Court of the United States · 1890
  2. Rickey Land & Cattle Co. v. Miller & LuxSupreme Court of the United States · 1910
  3. Home Ins. Co. of New York v. TrotterCourt of Appeals for the Eighth Circuit · 1942
  4. L. N. Childress and Roger W. Crampton v. E. A. Cook, Jr.Court of Appeals for the Fifth Circuit · 1957
  5. Coastal Air Lines, Inc. v. DockeryCourt of Appeals for the Eighth Circuit · 1950

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

3Cited by17 opinions

  1. In Re Inquiry Concerning a Judge No. 53 PeoplesSupreme Court of North Carolina · 1978
  2. Pipeliners Local Union No. 798, Tulsa, Oklahoma, and A. Leroy Jones v. Fred H. EllerdCourt of Appeals for the Tenth Circuit · 1974
  3. Southwest Soil Remediation, Inc. v. City of TucsonCourt of Appeals of Arizona · 2001
  4. United States Fidelity & Guaranty Company, a Corporation v. The Millers Mutual Fire Insurance Company of Texas, a CorporationCourt of Appeals for the Eighth Circuit · 1968
  5. In Re San Juan Dupont Plaza Hotel Fire LitigationDistrict Court, D. Puerto Rico · 1992

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API