Legal Opinion
Lapp v. United States
District Court, S.D. Florida
Decided August 22, 1970No. 69-1147-CivPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
FULTON, Chief Judge.
This is a civil action brought by Nina L. Lapp against the United States of America pursuant to Title 26, United States Code, Section 7426, seeking recovery of a money judgment for an alleged wrongful tax levy by the government. The Court has jurisdiction of the cause under the provisions of 26 U.S.C. § 7426.
The plaintiff, Nina L. Lapp, has been the wife of Frank D. Lapp since 1923. On January 16, 1963, the plaintiff opened savings account No. 5986-G, representing share interest in the Chase Federal Savings and Loan Association of Miami Shores, Florida.…
2Cases cited10 opinions
- United States v. BessSupreme Court of the United States · 1958
- Bailey v. SmithSupreme Court of Florida · 1925
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Winters v. ParksSupreme Court of Florida · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- Sweeney, Cohn, Stahl & Vaccaro v. KaneAppellate Division of the Supreme Court of the State of New York · 2004
- Stuyvesant Insurance Co. v. Department of TreasuryDistrict Court, S.D. New York · 1974
- Cooper v. Hibernia National BankLouisiana Court of Appeal · 1981
- Nomellini Construction Co. v. United StatesDistrict Court, E.D. California · 1971
4 more not listed; retrieve them via the Exa API.