Legal Opinion
Loving Saviour Church v. United States
District Court, D. South Dakota
Decided February 9, 1983No. Civ. 82-4176PublishedCited by 26 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOHN B. JONES, District Judge.
I
The Internal Revenue Service levied upon arid seized a building in the City of Huron, South Dakota; a forty-acre tract of farm land; three motor vehicles, including a 1978 Plymouth Sapporo, a 1982 Lincoln Continental, and a 1982 Cadillac DeVille; and two bank accounts in the Huron Farmers and Merchants Bank in connection with the federal income tax liability of Albert A. Anderson and Myrtle G. Anderson. Title to all of the property was held by plaintiff, Loving Saviour Church, an unincorporated association. The bank accounts were in the name of…
2Cases cited21 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Kapp v. Naturelle, Inc.Court of Appeals for the Eighth Circuit · 1979
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
16 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
- Baatz v. Arrow BarSouth Dakota Supreme Court · 1990
- Loving Saviour Church v. United StatesCourt of Appeals for the Eighth Circuit · 1984
- Medlock v. MedlockNebraska Supreme Court · 2002
- Federal Deposit Ins. Corp. v. Martinez AlmodovarDistrict Court, D. Puerto Rico · 1987
21 more not listed; retrieve them via the Exa API.