Legal Opinion
United States v. Second National Bank of North Miami
Court of Appeals for the Second Circuit
Decided October 31, 1974No. 73-2586PublishedCited by 79 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
A little-known weapon in the government’s tax collection arsenal has turned a bank employee’s mistake into a banker’s nightmare. Originally financial go-between for a harried general contractor and a financially-troubled subcontractor, the Second National Bank of North Miami now finds itself caught between the relentless federal tax collector and a resourceful taxpayer. The hapless bank appeals an adverse judgment which has left it holding the bag of someone else’s tax liability. We affirm.
I. FACTS
The skeletal framework of this controversy is undisputed although…
2Cases cited47 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. BessSupreme Court of the United States · 1958
42 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Gene Miller v. Universal City Studios, Inc.Court of Appeals for the Fifth Circuit · 1981
- Texaco Puerto Rico, Inc. v. Department of Consumer AffairsCourt of Appeals for the First Circuit · 1995
- Conan Properties, Inc. v. Conans Pizza, Inc.Court of Appeals for the Fifth Circuit · 1985
- Securities & Exchange Commission v. Gulf & Western Industries, Inc.District Court, District of Columbia · 1980
- Don B. Edison v. Department of the ArmyCourt of Appeals for the Eleventh Circuit · 1982
74 more not listed; retrieve them via the Exa API.