Legal Opinion

First Nat. Bank of Cartersville v. Hill

District Court, N.D. Georgia

Decided May 12, 1976No. Civ. A. 2422PublishedCited by 15 opinions

1Opinion of the Court

ORDER

O’KELLEY, District Judge.

By order dated December 22, 1975, this court held that the federal tax lien of the United States took priority over the equitable liens claimed by the First National Bank of Cartersville [hereinafter referred to as the “Bank”] as to certain property in the name of Lamar Hill which was allegedly purchased with proceeds of funds he embezzled from the Bank. See First National Bank of Cartersville v. Hill, 406 F.Supp. 351 (N.D.Ga.1975). The Bank now moves this court for reconsideration of that order, alleging that such interpretation of the relative priorities would…

2Cases cited16 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  3. United States v. Durham Lumber Co.Supreme Court of the United States · 1960
  4. United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
  5. Luther v. ClaySupreme Court of Georgia · 1897

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3Cited by15 opinions

  1. Mitsubishi International Corporation, Plaintiff-Counterclaim-Defendant-Appellant v. Cardinal Textile Sales, Inc. United General Marketing, Inc., Classic Sales, Inc., Charles W. Jones and Robert E. Lee, Defendants-Crossclaim- General Sales & Leasing Co., Defendant-Counterclaim-Plaintiff-Crossclaim- Fibertex Textile Supplies, Inc., Defendant-Crossclaim-Defendant-Crossclaim-Plaintiff, Purvis-Sikkelee International, Ltd. And Skein Dyers of America, Inc., Defendants-Crossclaim-Defendants-Appellees, Raymond B. Lippincott, Iii, William J. Purvis, William L. Sikkelee and Consolidated Trading Co., Joseph Lee Smith, Defendants-Crossclaim-Defendants, Hershel Nunley, Defendants-Crossclaim-Plaintiffs, United States of America, Movants. Mitsubishi International Corporation, Plaintiff-Counterclaim-Defendant-Appellant v. Cardinal Textile Sales, Inc., Defendants-Crossclaim-Plaintiffs, General Sales & Leasing Co., Defendant-Counterclaim-Plaintiff-Crossclaim-Plaintiff, Fibertex Textile Supplies, Inc., Defendant-Crossclaim-Defendant-Crossclaim-Plaintiff, Purvis-Sikkelee International, Ltd. And Skein Dyers of America, Inc., Defendants-Crossclaim-Defendants-Appellees, Raymond B. Lippincott, William J. Purvis and William L. Sikkelee, Hershel Nunley, Defendants-Crossclaim-Plaintiff, United States of America, MovantsCourt of Appeals for the Eleventh Circuit · 1994
  2. United States v. BenitezCourt of Appeals for the Second Circuit · 1985
  3. Brown v. ColemanCourt of Appeals of Maryland · 1989
  4. Valley Bank of Nevada v. City of HendersonDistrict Court, D. Nevada · 1981
  5. Securities & Exchange Commission v. Credit Bancorp, Ltd.District Court, S.D. New York · 2001

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