Legal Opinion
Simpson v. Thomas
Court of Appeals for the Fourth Circuit
Decided November 2, 1959No. 7883PublishedCited by 14 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
Thomas and Butler seek the return to them of money taken from them, incident to a lawful arrest, to be held by the United States Marshal for safekeeping. Their position is that their funds, thus in the hands of the United States Marshal, could not be subjected to a federal tax lien and was immune from levy by the United States in aid of the collection of its taxes. The District Court found that the funds in the hands of the United States Marshal for safekeeping were immune from the lien and the levy. He ordered their return to the claimants. We disagree.
Thomas and…
2Cases cited10 opinions
- United States v. City of GreenvilleCourt of Appeals for the Fourth Circuit · 1941
- Isaac Welsh v. United States of America, Alice C. Welsh v. United StatesCourt of Appeals for the D.C. Circuit · 1955
- Robert E. Field v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- United States v. PaganDistrict Court, S.D. New York · 1955
- Weir v. CorbettDistrict Court, W.D. Washington · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. William FreedmanCourt of Appeals for the Ninth Circuit · 1971
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
- Silbert v. United StatesDistrict Court, D. Maryland · 1968
- Commonwealth v. MyersSuperior Court of Pennsylvania · 1982
9 more not listed; retrieve them via the Exa API.