Legal Opinion
Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-Appellee
Court of Appeals for the Fifth Circuit
Decided March 16, 1990No. 88-1809PublishedCited by 71 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
The United States and Texas Commerce Bank, Fort Worth (“TCB”) cross-appeal from the district court’s summary judgment resolving the parties’ conflicting interests in funds held by TCB for the benefit of C.I. Construction Inc. (“CIC”). The district court found that the IRS held a superior lien over CIC’s $40,233.91 bank account (“account”), while TCB possessed a prior interest in the $83,907.00 check (“check”) made payable jointly to TCB and CIC. On appeal, the parties dispute the court’s decision regarding priority over the bank account, and the court’s…
2Cases cited46 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
41 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- EC Term of Years Trust v. United StatesSupreme Court of the United States · 2007
- Dr. Nolan L. Kinsey v. Salado Independent School DistrictCourt of Appeals for the Fifth Circuit · 1992
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
- Hussain v. Boston Old Colony InsuranceCourt of Appeals for the Fifth Circuit · 2002
66 more not listed; retrieve them via the Exa API.