Legal Opinion
United States v. Sterling National Bank & Trust Co. of New York
District Court, S.D. New York
Decided June 5, 1973No. 72 Civ. 1533PublishedCited by 16 opinions
1Opinion of the Court
PALMIERI, District Judge.
This is a motion by the Government for summary judgment. Fed.R.Civ.P. 56. The material facts in the case are not in dispute.
The case involves a dispute relating to the obligations of the defendant Bank as the result of a tax levy affecting one of its depositors.
The United States brought this action against Sterling National Bank & Trust Company of New York (Bank) after the defendant failed to honor a tax levy made by the Internal Revenue Service (I.R.S.) upon the checking account of one of the Bank’s depositors.
Since the chronology of events is of crucial importance…
2Cases cited23 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Barbara Fletcher, Etc. v. Rhode Island Hospital Trust National BankCourt of Appeals for the First Circuit · 1974
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Industrial Commissioner v. Five Corners Tavern, Inc.New York Court of Appeals · 1979
- Howard Dragstrem v. Richard E. Obermeyer, United States of America, Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1977
- Duncan Box & Lumber Co. v. Applied Energies, Inc.West Virginia Supreme Court · 1980
11 more not listed; retrieve them via the Exa API.