Legal Opinion
United States v. First National Bank & Trust Co.
Court of Appeals for the Eighth Circuit
Decided December 4, 1967No. 18666PublishedCited by 13 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by United States of America from final judgment of the. District Court determining that the lien of the State of North Dakota for certain unpaid sales tax of the bankrupt, Travis Bros. Body Works, Inc., (Travis), was entitled to priority over the lien of the United States for unpaid withholding tax with respect to a fund of $7,819.40 remaining in the hands of the bankruptcy trustee after the payment of administra*647tion expenses and wage claims, the priority of which is not disputed. The trial court’s opinion is reported at 256 F.Supp. 716.
The…
2Cases cited9 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. AcriSupreme Court of the United States · 1955
- United States v. VermontSupreme Court of the United States · 1964
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- United States v. Buffalo Savings BankSupreme Court of the United States · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- United States v. Commonwealth of Pa., Dept. of HighwaysDistrict Court, E.D. Pennsylvania · 1972
- EC ROBINSON LUMBER COMPANY v. HughesDistrict Court, E.D. Missouri · 1972
- In Re Tennessee Central Railway CompanyDistrict Court, M.D. Tennessee · 1970
- In re HigginsDistrict Court, D. South Dakota · 1969
8 more not listed; retrieve them via the Exa API.