Legal Opinion
United States v. Lester
District Court, S.D. New York
Decided July 20, 1964PublishedCited by 12 opinions
1Opinion of the Court
FREDERICK van PELT BRYAN, District Judge.
The United States, claiming deficiency income tax assessments of some $139,000 against one Odie R. Seagraves, sues under 26 U.S.C. § 7403 to enforce a federal lien for such taxes against a special account of the New York law firm of Collins & Gordon with the Lexington Avenue and 42nd Street Branch of the First National City Bank. On deposit in the .special account is the sum of $125,000 which is the proceeds of the settlement ■of a lawsuit brought by Emanuel Lester Against the estate of the late Serge Rubinstein in the Supreme Court, New York County.…
2Cases cited31 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- 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
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
26 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Arthur Pew Construction Company, Inc. v. Lurton E. Lipscomb, First National Bank of Atlanta, William L. Cooney, L. Patrick ClaiborneCourt of Appeals for the First Circuit · 1992
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
- Brownell Realty, Inc v. KellyMichigan Court of Appeals · 1981
- Continental Oil Co. v. United StatesDistrict Court, S.D. New York · 1971
- United States v. HerzfeldDistrict Court, S.D. New York · 1967
7 more not listed; retrieve them via the Exa API.