Legal Opinion
Avco Delta Corp. Canada Ltd. v. United States
District Court, S.D. Illinois
Decided January 13, 1971No. P-3161PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER ON PLAINTIFF’S MOTION FOR JUDGMENT ON THE PLEADINGS
ROBERT D. MORGAN, District Judge.
The complaint herein seeks to have plaintiff’s alleged security interest in the proceeds of certain equipment held to be a superior lien to that of the United States Government for taxes. After answers by all defendants, plaintiff has moved for entry of judgment on the pleadings.
Jurisdiction is founded in 26 U.S.C. § 7426, 28 U.S.C. § 1346(e), 2410 and 2463,. and venue here is asserted under 28 U.S.C. § 1402(c). There is no dispute with respect to either jurisdiction or venue.
The motion is…
2Cases cited6 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- June v. George C. Peterson Co.Court of Appeals for the Seventh Circuit · 1946
- The Paramount Finance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1967
- Kranert v. SimonIllinois Supreme Court · 1872
- United States v. Fidelity & Deposit Co. Of MaryaldnCourt of Appeals for the Fifth Circuit · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Avco Delta Corporation Canada Limited v. United States of America, and Canadian Parkhill Pipe Stringing, Inc.Court of Appeals for the Seventh Circuit · 1972
- Avco Delta Corp. Canada Ltd. v. United StatesCourt of Appeals for the Second Circuit · 1973
- Avco Delta Corporation Canada Ltd. v. United States of America, Natural Gas Pipeline Company of America, Third Party Albert & Harlow, Inc., A/K/A Albert Equipment, Inc., Counter-Defendants-Appellants v. United States of America, and Canadian Parkhill Pipe Stringing, Inc., United States of America v. Wolf Battery & Electric, Inc., Counterdefendants-Appellees, Canadian Parkhill Pipe Stringing, Inc., A/K/A Parkhill Pipe Stringing, Inc., Cross-Defendants-AppelleesCourt of Appeals for the Third Circuit · 1973