Legal Opinion

Application of Adler

District Court, E.D. New York

Decided December 3, 1994No. CV 93-1476 (MDG)PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER

GO, United States Magistrate Judge.

This proceeding regarding settlement of a personal injury action brought on behalf of decedent Mordeehai Adler (“Adler”) was removed by the United States from the Surrogate’s Court, Kings County. The parties have consented pursuant to 28 U.S.C. § 636(c) to having me decide pending motions regarding the distribution of the settlement proceeds. The motions concern the interplay between state law and federal tax laws in determining the effect of tax liens, the validity of disclaimers and the priority of creditors and distributees of…

2Cases cited26 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  3. United States v. BessSupreme Court of the United States · 1958
  4. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  5. United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993

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3Cited by3 opinions

  1. Hilco Property Services, Inc. v. United StatesDistrict Court, D. New Hampshire · 1996
  2. Geddes v. Cessna Aircraft Co.District Court, E.D. New York · 1995
  3. Hilco Property v. U.S.District Court, D. New Hampshire · 1996

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