Legal Opinion
Asher v. United States
District Court, N.D. Illinois
Decided December 20, 1976No. 76 C 792PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
PLAUM, District Judge:
The present case requires this court to delve into the vagaries surrounding the “ehoateness” of state-created liens for the purpose of determining the priority between such a lien and a federal tax lien. The sole issue for decision in plaintiffs’ motion for summary judgment is: Does section 6323 of the Internal Revenue Code of 1954, 26 U.S.C. § 6323, as amended, give plaintiffs’ judgment lien priority over the defendant’s tax lien as to a certain bank account owned by the Wente Company?
The material facts are undisputed: On December 10, 1974, plaintiffs…
2Cases cited13 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. AcriSupreme Court of the United States · 1955
- United States v. VermontSupreme Court of the United States · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- King v. Ionization International, Inc.Court of Appeals for the Seventh Circuit · 1987
- The Hartford Provision Company v. United StatesCourt of Appeals for the Second Circuit · 1978
- General Telephone Co. of Illinois v. RobinsonDistrict Court, C.D. Illinois · 1982
- Donald L. Asher and Garrett Vandenburgh v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- Kaiser-Ducett Corp. v. Chicago-Joliet Livestock Marketing Center, Inc.Appellate Court of Illinois · 1980
9 more not listed; retrieve them via the Exa API.