Legal Opinion
Ersa, Inc. v. H. A. Dudley, Director of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 29, 1956No. 11718PublishedCited by 35 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is an appeal by the District Director of Internal Revenue at Pittsburgh, Pennsylvania, from an order of the United States District Court for the Western District of Pennsylvania quashing a warrant of distraint issued by the District Director distraining upon certain personal property held by Ersa, Inc., against which the United States asserted liens for unpaid taxes, and decreeing that Ersa holds title free of the claims of the United States.
James Manos, trading as Manos Restaurant in Erie, Pennsylvania, owed unemployment compensation contributions to the…
2Cases cited20 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955
15 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- New Hampshire Fire Insurance v. ScanlonSupreme Court of the United States · 1960
- In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of AmericaCourt of Appeals for the Third Circuit · 1965
- Almi, Inc. v. Dick Corp.Commonwealth Court of Pennsylvania · 1977
- United States v. Oswald and Hess Company. United States of America v. Oswald and Hess Company, City of PittsburghCourt of Appeals for the Third Circuit · 1965
- Matter of Einhorn Bros., Inc., Bankrupt. Textile Banking Company, Inc.Court of Appeals for the Third Circuit · 1959
30 more not listed; retrieve them via the Exa API.