Legal Opinion
Security Finance Group, Inc. v. United States
District Court, District of Columbia
Decided February 27, 1989No. Civ. A. 87-0332PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
SPORKIN, District Judge.
This is a dispute as to the priority of competing interests in a debtor’s assets. This court must decide whether the Internal Revenue Service (“IRS”) or a private creditor, Security Finance Group, Inc., is entitled to the proceeds due debtor CMA, Inc. (“CMA”) from a suit over a contract between CMA and Centex Construction Co., Inc. (“Centex”). This contract was the subject of litigation which has since been settled. The proceeds of the suit, approximately forty thousand dollars, are presently in escrow.
Plaintiff Security Finance filed notice of its…
2Cases cited6 opinions
- 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
- American Employers Insurance Company v. American Security Bank, N.A. American Security Bank, N.A. v. American Employers Insurance CompanyCourt of Appeals for the D.C. Circuit · 1984
- United States v. Ed Lusk Construction Company, Inc.Court of Appeals for the Tenth Circuit · 1974
- Franklin National Investment Corp. v. American Swiss Parts Co.Michigan Court of Appeals · 1972
- United States v. Delaware Trust Co.District Court, D. Delaware · 1958
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3Cited by2 opinions
- Double J Cattle Co. v. Geis (In Re Double J Cattle Co.)United States Bankruptcy Court, D. Wyoming · 1995
- D & R STAR, INC. v. World Bowling, Inc.Court of Appeals of Minnesota · 2000