Legal Opinion

United States v. Automatic Heating & Equipment Co.

District Court, E.D. Tennessee

Decided March 3, 1960No. Civ. A. 3944PublishedCited by 6 opinions

1Opinion of the Court

TAYLOR, District Judge.

This suit involves a contest between the Government and the Park National Bank of Knoxville, Tennessee over a fund in the amount of $7,685.78 now held by the Park National Bank under an escrow agreement between the parties.

For convenience the Park National Bank will be referred to as the bank and Automatic Heating & Equipment Company, Inc. as the taxpayer.

The Government also seeks a judgment against the defendant, Automatic Heating & Equipment Company, Inc., for unpaid withholding and unemployment taxes for the years 1956 and 1957 in the amount of $28,788.07. This…

2Cases cited6 opinions

  1. Pettibone v. GriswoldSupreme Court of Connecticut · 1822
  2. Fulweiler v. HughesSupreme Court of Pennsylvania · 1851
  3. Kingsport Brick Corp. v. BostwickTennessee Supreme Court · 1921
  4. Gillingham's EstateSupreme Court of Pennsylvania · 1908
  5. United States v. RinglerDistrict Court, N.D. Ohio · 1958

1 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Third National Bank v. Johnson (In Re Johnson)United States Bankruptcy Court, M.D. Tennessee · 1981
  2. Blurton v. Dyersburg Production Credit Ass'n (In Re Blurton)United States Bankruptcy Court, W.D. Tennessee · 1983
  3. Brown v. Traders National Bank (In Re Spears)United States Bankruptcy Court, E.D. Tennessee · 1984
  4. Blair v. Memphis Bank & Trust Co. (In Re Blair)United States Bankruptcy Court, W.D. Tennessee · 1982
  5. United States v. Automatic Heating & Equipment Co., Park National BankCourt of Appeals for the Sixth Circuit · 1961

1 more not listed; retrieve them via the Exa API.

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