Legal Opinion
Peoples National Bank of Washington, a National Banking Association v. United States
Court of Appeals for the Ninth Circuit
Decided November 25, 1985No. 85-3514PublishedCited by 17 opinions
1Opinion of the Court
SCHROEDER, Circuit Judge.
Peoples National Bank of Washington brought this action against the United States, asking the district court to declare that the United States’ tax levy against a depositor’s account was invalid. The district court dismissed the action on the ground that the bank had no interest in the account superior to that of the government. In this appeal, the bank argues that its rights in the account are superior by virtue of either its common law right of setoff or a “security agreement,” which the depositor executed before the government provided notice of the tax lien. We…
2Cases cited11 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- United States v. Citizens and Southern National Bank, United States of America v. Citizens and Southern National BankCourt of Appeals for the Fifth Circuit · 1976
- Allied Sheet Metal Fabricators, Inc. v. Peoples National BankCourt of Appeals of Washington · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.Court of Appeals for the Tenth Circuit · 1989
- United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
- Horton Dairy, Inc., and First National Bank of Conway, Appellees/cross-Appellants v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the First Circuit · 1993
- United States v. Bell Credit Union, United States of America v. Golden Plains Credit UnionCourt of Appeals for the Tenth Circuit · 1988
- Jefferson Bank and Trust v. United StatesCourt of Appeals for the Tenth Circuit · 1990
12 more not listed; retrieve them via the Exa API.