Legal Opinion
United States v. Harris
District Court, W.D. Louisiana
Decided January 14, 1966No. Civ. A. 10692PublishedCited by 11 opinions
1Opinion of the Court
BEN C. DAWKINS, Jr., Chief Judge.
This action is brought by the United States to foreclose a tax lien, assessed upon the property of William T. Harris and Jane B. Harris pursuant to Section 6321 of the Internal Revenue Code of 1954, under the provisions of Sections 7402 and 7403 of the Code. The Court has jurisdiction under those provisions and under 28 U.S.C. § 1340. The property sought to be sub-, jected to foreclosure proceedings is presently in the possession of the defendant Pioneer Bank & Trust Company, being two individual checking accounts standing in the names of the taxpayers in the…
2Cases cited13 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Crest Finance Co. v. United StatesSupreme Court of the United States · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Barbara Fletcher, Etc. v. Rhode Island Hospital Trust National BankCourt of Appeals for the First Circuit · 1974
- Duncan Box & Lumber Co. v. Applied Energies, Inc.West Virginia Supreme Court · 1980
- United States v. Sterling National Bank & Trust Co. of New YorkDistrict Court, S.D. New York · 1973
- Madsen v. Prudential Federal Savings & Loan Ass'nUtah Supreme Court · 1977
- In Re WeningerUnited States Bankruptcy Court, D. Colorado · 1990
6 more not listed; retrieve them via the Exa API.