Legal Opinion
United States v. Stephen C. Hemmen
Court of Appeals for the Ninth Circuit
Decided April 7, 1995No. 93-35643PublishedCited by 67 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
The United States, acting through the Internal Revenue Service (“Service”), appeals the entry of judgment for Stephen Hemmen, bankruptcy trustee for Flavor Fresh Meals, Inc. (“Flavor Fresh”), in its action seeking $13,535.91 and interest for Hemmen’s failure to honor its levy with respect to the allowed administrative expense claims of the debtor’s president, Falah Tuba Al-Hadid (“Al-Hadid” or “taxpayer”), pursuant to 26 U.S.C. § 6332(c)(1). The Service contends that the district court erred as a matter of law in concluding that Al-Hadid’s claims were “not a property…
2Cases cited25 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Sergeant Perry Watkins v. United States ArmyCourt of Appeals for the Ninth Circuit · 1989
- United States of America, and Lummi Indian Tribe, Intervenor-Appellant v. State of WashingtonCourt of Appeals for the Ninth Circuit · 1992
20 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- In Re Jonathan Barnes Leavitt, Debtor. Jonathan Barnes Leavitt v. Carlos SotoCourt of Appeals for the Ninth Circuit · 1999
- Judy Lehman, Wife Mark Lehman, Husband v. United States of America, Judy Lehman, Wife Mark Lehman, Husband v. United StatesCourt of Appeals for the Ninth Circuit · 1998
- Leavitt v. Soto (In Re Leavitt)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Dantran, Inc. v. U.S. Department of LaborCourt of Appeals for the First Circuit · 1999
- Elizabeth L. Henley v. Food and Drug Administration, Department of Health and Human Services Kessler, Dr., Commissioner of Food and Drug United StatesCourt of Appeals for the Second Circuit · 1996
62 more not listed; retrieve them via the Exa API.