Legal Opinion

United States v. Lebanon Woolen Mills Corporation

District Court, D. New Hampshire

Decided July 9, 1964No. Civ. A. 2287PublishedCited by 18 opinions

1Opinion of the Court

CONNOR, District Judge.

This is a motion wherein Miller Auto Company, Inc., seeks a judgment granting its conditional sales contract priority over a federal tax lien, and an order permitting it to prove its claim as a secured creditor of Lebanon Woolen Mills Corporation.

From the representations at the hearing and from the memoranda supplied thereafter, it appears that both Miller and the Government are in agreement as to the following facts. On October 4, 1961, Miller sold to Lebanon Woolen Mills Corporation a 1961 Pontiac Catalina Vista sedan automobile, Serial #361L-17631, under a…

2Cases cited34 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. Poe v. SeabornSupreme Court of the United States · 1930
  3. United States v. FisherSupreme Court of the United States · 1805
  4. United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
  5. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963

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3Cited by18 opinions

  1. Fox-Greenwald Sheet Metal Co., Inc. v. Markowitz Bros., Inc., Continental Casualty Co., Blake Construction Co., Inc., United States of AmericaCourt of Appeals for the D.C. Circuit · 1971
  2. Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
  3. Mickelson v. BarnetMassachusetts Supreme Judicial Court · 1984
  4. NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
  5. Kentucky ex rel. United Pacific Insurance v. Laurel CountyCourt of Appeals for the Sixth Circuit · 1986

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