Legal Opinion

Citizens State Bank of Barstow, Tex. v. Vidal

Court of Appeals for the Tenth Circuit

Decided July 19, 1940No. 2076PublishedCited by 53 opinions

1Opinion of the Court

MURRAH, District Judge.

The Magnolia Petroleum Company, a corporation, 1 appropriately filed its bill of interpleader, 2 acknowledged its debt to the Montgomery Transportation Company, Inc., 3 for work, labor, and materials furnished to it by Montgomery, deposited the debt, in the sum of $5,151.49, in the Registry of the Court and asked to be discharged. All parties defendant, including Appellant and Appellees, answered, claiming prior and superior rights to the fund. Appel-lee, S. P. Vidal, Collector of Internal Revenue for the District of New Mexico, 4 claims the fund in satisfaction of a…

2Cases cited10 opinions

  1. Gleason v. ThawSupreme Court of the United States · 1915
  2. Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
  3. Fidelity & Deposit Co. of Md. v. ArenzSupreme Court of the United States · 1933
  4. United States v. Western Union Telegraph Co.Court of Appeals for the Second Circuit · 1931
  5. In Re the Examination of DunfeeNew York Court of Appeals · 1916

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3Cited by53 opinions

  1. Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
  2. Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
  3. United States v. GrahamDistrict Court, S.D. California · 1951
  4. In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-AppelleeCourt of Appeals for the Third Circuit · 1960
  5. United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969

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