Legal Opinion
21 West Lancaster Corp. v. Main Line Restaurant, Inc.
Court of Appeals for the Third Circuit
Decided May 12, 1986No. 85-1554PublishedCited by 29 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge.
This appeal arises out of conflicting claims to a liquor license. A restaurant operator borrowed money and gave the lender a security interest in the restaurant equipment and its liquor license. Subsequently, the Internal Revenue Service (IRS) filed a lien on the license to recover taxes owed by the restaurant operator. The district court, 614 F.Supp. 202, held that the prior security interest defeated the claim of the IRS. Because we conclude that a Pennsylvania liquor license is not “property” subject to a valid security interest filed under state…
2Cases cited17 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- Maria Elisa Rodriguez v. Escambron Development Corp.Court of Appeals for the First Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re Daniel Nejberger, D/B/A Piccolo's Famous Pizza and Il Pastaio Pennsylvania Liquor Control BoardCourt of Appeals for the Third Circuit · 1991
- United States v. Lloyd Ferrell Wingfield, Appeal of County of Boulder, ColoradoCourt of Appeals for the Tenth Circuit · 1987
- In the Matter Of: John Davis Orr, Debtor. Internal Revenue Service v. John Davis OrrCourt of Appeals for the Fifth Circuit · 1999
- United States v. KlimekDistrict Court, E.D. Pennsylvania · 1997
- Bavely v. United States (In re Terwilliger's Catering Plus, Inc.)Court of Appeals for the Sixth Circuit · 1990
24 more not listed; retrieve them via the Exa API.