Legal Opinion
United States v. O'DELL
Court of Appeals for the Sixth Circuit
Decided March 10, 1947No. 10188PublishedCited by 24 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is an action instituted by the Government under section 3710, I.R.C., 26 U. S.C.A.Int.Rev.Code, § 3710, to collect from a trustee for benefit of creditors of the Howie Company, an insolvent Michigan corporation, certain unpaid excise taxes which had theretofore been assessed against the Howie Company. The District Court dismissed the complaint, and this appeal was prosecuted.
The facts are stipulated, and show that on June 2, 1939, the Howie Company delivered to one William G. Starr, as trustee for the benefit of creditors, a trust chattel mortgage, together with all…
2Cases cited16 opinions
- United States v. FisherSupreme Court of the United States · 1805
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
- United States v. TexasSupreme Court of the United States · 1941
- Beaston v. Farmers' Bank of Del.Supreme Court of the United States · 1838
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- 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. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- Seattle Association of Credit Men, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- J. Morton Rosenblum, Trustee v. United States of AmericaCourt of Appeals for the First Circuit · 1962
- In Re Bush Gardens, Inc. v. United StatesUnited States Bankruptcy Court, D. New Jersey · 1979
19 more not listed; retrieve them via the Exa API.