Legal Opinion

United States v. A. D. Crocker

Court of Appeals for the Ninth Circuit

Decided February 15, 1963No. 17776_1PublishedCited by 19 opinions

1Opinion of the Court

BROWNING, Circuit Judge.

The United States filed a complaint alleging that appellee, a receiver appointed by the Superior Court of the State of California, took possession of assets of a certain debtor, sold them, and distributed the proceeds to creditors other than the United States, although appellee knew that the debtor was insolvent and indebted to the United States for unpaid taxes. The complaint prayed for a personal judgment against appellee in the amount of the unpaid tax, relying upon 31 U.S.C.A. § 192. The District Court dismissed the action on the ground that Section 192 is…

2Cases cited22 opinions

  1. United States v. State Bank of NCSupreme Court of the United States · 1832
  2. Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
  3. Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
  4. Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
  5. Price v. United StatesSupreme Court of the United States · 1926

17 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. King v. United StatesSupreme Court of the United States · 1964
  2. Leigh v. CommissionerUnited States Tax Court · 1979
  3. Exchange National Bank of Chicago v. AbramsonDistrict Court, D. Minnesota · 1969
  4. Bank of West v. CommissionerUnited States Tax Court · 1989
  5. United States v. Vibradamp CorporationDistrict Court, S.D. California · 1966

14 more not listed; retrieve them via the Exa API.

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