Legal Opinion
United States v. National Bank of Commerce
District Court, E.D. Arkansas
Decided December 16, 1982No. PB-C-81-340PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
EISELE, Chief Judge.
Pending before the Court are the plaintiff’s and defendant’s cross-motions for summary judgment and the defendant’s motion to dismiss. The facts of the case are these. The Secretary of the Treasury has due and owing from Roy Reeves an unpaid balance of $856.61 in income tax liabilities. On June 13,1980, in order to collect the sum due, the government filed a notice of levy upon the accounts of Roy Reeves with the defendant, National Bank of Commerce (Bank). At that time the Bank had two separate accounts, one checking and the other savings, both in the…
2Cases cited10 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Laubinger v. Department of RevenueMassachusetts Appeals Court · 1996
- United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1984
- United States v. Capital Savings Ass'nDistrict Court, N.D. Indiana · 1983
- United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1985
2 more not listed; retrieve them via the Exa API.