Legal Opinion
MacKenzie v. United States
Court of Appeals for the Ninth Circuit
Decided February 5, 1940No. 9299PublishedCited by 37 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Action instituted by the United States of America to enforce an asserted lien for income taxes on a bank deposit of the Oakland Paving Company in the Central National Bank of Oakland. Appellant is the assignee of one Thornsberry, a creditor of the Paving Company, and claims a prior lien with respect to said bank deposit.
On April 24, 1930, said Thornsberry brought suit against the Paving Company to recover upon a promissory note for $4,-.250.
On June 26, 1931, the Commissioner of Internal Revenue of the United States assessed against the Paving Company income taxes and…
2Cases cited2 opinions
- United States v. SnyderSupreme Court of the United States · 1893
- United States v. Western Union Telegraph Co.Court of Appeals for the Second Circuit · 1931
3Cited by37 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- Filipowicz v. RothensiesDistrict Court, E.D. Pennsylvania · 1942
- National Surety Corp. v. SharpeSupreme Court of North Carolina · 1952
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