Legal Opinion
Campagna-Turano Bakery, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided October 29, 1980No. 79-2355PublishedCited by 13 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
This case presents the question of whether a debtor is entitled to costs and attorneys’ fees when it brings an interpleader action in which the amount the debtor owes is insufficient to satisfy federal tax liens when the federal tax liens attached after the contract creating the debt but before the filing of the interpleader. We hold that the interpleading debtor may not recover its costs and attorneys’ fees at the expense of the tax liens.
I
" In November, 1974, the Campagna-Turano Bakery, Inc. (“Campagna”) entered into a contract to purchase office furniture, bakery…
2Cases cited25 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- United States v. L. C. ChapmanCourt of Appeals for the Tenth Circuit · 1960
20 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Abex Corporation v. Ski's Enterprises, Inc. And United States of America v. Walton Shim and Sandra ShimCourt of Appeals for the Ninth Circuit · 1984
- Millers Mutual Insurance Association Of Illinois v. Richard WassallCourt of Appeals for the Eighth Circuit · 1984
- Smith Barney, Harris Upham & Co., Inc. v. ConnollyDistrict Court, D. Massachusetts · 1994
- In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-AppelleeCourt of Appeals for the Eighth Circuit · 2002
- Cable Atlanta, Inc. v. Project, Inc., Tpics, Inc., Ernest Dixon D/B/A Tpi Construction Supplies, United States of AmericaCourt of Appeals for the Eleventh Circuit · 1984
8 more not listed; retrieve them via the Exa API.