Legal Opinion
In the Matter of Quakertown Shopping Center, Inc., Bankrupt. United States of America
Court of Appeals for the Third Circuit
Decided September 13, 1966No. 15682_1PublishedCited by 30 opinions
1Opinion of the Court
OPINION OF THE COURT
FREEDMAN, Circuit Judge.
The question presented is whether the District Director of Internal Revenue may validly serve notice of levy under the Internal Revenue Code of 1954, §§ 6331-6332, on a Chapter XI receiver to attach the claim of a taxpayer against its debtor in receivership without the prior permission of the Bankruptcy Court.
On May 27, 1960 the United States assessed tax liabilities of $15,334.03 for withholding and F.I.C.A. taxes against Eleetricon Suburban, Inc. On July 6, 1960 Eleetricon filed a proof of claim in the amount of $130,000 1 with the receiver of…
2Cases cited12 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Nicholas v. United StatesSupreme Court of the United States · 1966
- City of New York v. SaperSupreme Court of the United States · 1949
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. Van CauwenbergheCourt of Appeals for the Ninth Circuit · 1991
- United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
- State of New Jersey v. MoriarityDistrict Court, D. New Jersey · 1967
- Hugh H. Eby Co. v. United StatesCourt of Appeals for the Third Circuit · 1972
- Kathleen A. Laughlin, Trustee v. United States Internal Revenue Service, (Two Cases). Kathleen A. Laughlin v. United States Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1990
25 more not listed; retrieve them via the Exa API.