Legal Opinion
J. A. Wynne Co. v. R. D. Phillips Construction Co.
Court of Appeals for the Fifth Circuit
Decided March 30, 1981No. 79-2362PublishedCited by 4 opinions
1Per curiam
The construction of a combination service station and convenience food store in Orange County, Florida, led to this action under the Wrongful Levy Statute of the Internal Revenue Code.1 The United *206States of America appeals from the district court’s order granting summary judgment in favor of the plaintiff-appellee, J. A. Wynne Co., Inc. (“Wynne”). We reverse.
Tenneco Oil Company (“Tenneco”), as owner and architect, contracted with Wynne, a general contractor, on April 1, 1976, for the construction of a Tenneco combination convenience food store and service station. The contract required the…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- Frank L. Broday v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- 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
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3Cited by4 opinions
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
- Wynne Co., Inc. v. Phillips Construction Co., Inc.Court of Appeals for the Fifth Circuit · 1981
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988