Legal Opinion
Bank of California, National Ass'n v. United States
Court of Appeals for the Ninth Circuit
Decided July 8, 1975No. 74-1261PublishedCited by 2 opinions
1Opinion of the Court
OPINION
Before DUNIWAY and CHOY, Circuit Judges, and SKOPIL, District Judge *. SKOPIL, District Judge:
The Bank of California (the Bank) filed this interpleader action to resolve competing claims of the U. S. Government (Government) and appellee, Murray S. Weber, to $25,000 of a fund held by the Bank. The Government appeals from the District Court order awarding the entire $25,000, plus interest, to Weber. We have jurisdiction under 28 U.S.C. §§ 1291 and 1294.
The question presented is whether a holder of a foreign judgment becomes a “judgment lien creditor” under 26 U.S.C. § 6323(a) upon…
2Cases cited8 opinions
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- 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. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
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3Cited by2 opinions
- In Re the Bank of California, National Association v. United States of America, United States of America, Interpleader-Appellant v. Murray S. Weber, Interpleader-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- Peoples Nat. Bank of Washington v. United StatesDistrict Court, W.D. Washington · 1984