Legal Opinion

G. M. Leasing Corp. v. The United States of America, George I. Norman, Iii, Intervenor

Court of Appeals for the Tenth Circuit

Decided May 1, 1975No. 74-1436PublishedCited by 50 opinions

1Opinion of the Court

HILL, Circuit Judge.

This appeal results from an allegedly wrongful levy and seizure by Internal Revenue Service agents of a corporation’s assets to satisfy the income tax liability of an individual taxpayer.

Appellants are the United States, Department of the Treasury, Internal Revenue Service (IRS), and a district director and several agents of the IRS. Appellee G. M. Leasing Corp. is a Utah corporation allegedly engaged in a luxury car leasing business in Salt Lake City, Utah.

The controversy centers around the income tax liability of George I. Norman, Jr. (taxpayer), a fugitive from justice.…

2Cases cited11 opinions

  1. United States v. El Paso Natural Gas Co.Supreme Court of the United States · 1964
  2. Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
  3. Herman Quarles v. Fuqua Industries, Inc.Court of Appeals for the Tenth Circuit · 1974
  4. Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
  5. United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973

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

3Cited by50 opinions

  1. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  2. Dewitt Truck Brokers, Inc. v. W. Ray Flemming Fruit Company and W. Ray FlemmingCourt of Appeals for the Fourth Circuit · 1976
  3. Securities Investor Protection Corp. v. Stratton Oakmont, Inc.United States Bankruptcy Court, S.D. New York · 1999
  4. Milgo Electronic Corporation, a Florida Corporation v. United Business Communications, Inc., a Kansas Corporation, DefendantCourt of Appeals for the Tenth Circuit · 1980
  5. James W. McCarty v. United StatesCourt of Appeals for the Fifth Circuit · 1991

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

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