Legal Opinion
Rothensies v. Ullman
Court of Appeals for the Third Circuit
Decided March 15, 1940No. 7110PublishedCited by 50 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The Commissioner of Internal Revenue having assessed a tax against David L. Ullman as transferee of the Trainor Company for income taxes due from that company for the year 1933, the appellant caused a warrant of distraint to be issued against a joint deposit account of Ullman and his wife in the Tradesmens National Bank and Trust Company. The bank refused to honor the distraint. On February 27, 1939 the District Court for the Eastern District of Pennsylvania upon the petition of the appellees entered an order quashing the warrant of distraint upon the ground that the…
2Cases cited6 opinions
- Mills v. GreenSupreme Court of the United States · 1895
- Brownlow v. SchwartzSupreme Court of the United States · 1923
- In Re FassettSupreme Court of the United States · 1892
- American Book Co. v. State of Kansas Ex Rel. NicholsSupreme Court of the United States · 1904
- Long v. RasmussenDistrict Court, D. Montana · 1922
1 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- New Hampshire Fire Insurance v. ScanlonSupreme Court of the United States · 1960
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
45 more not listed; retrieve them via the Exa API.