Legal Opinion
Paramount Finance Company v. S & C Tavern, Inc.
District Court, N.D. Ohio
Decided September 22, 1965No. C64-450PublishedCited by 8 opinions
1Opinion of the Court
CONNELL, Chief Judge.
On April 23,1964 the Internal Revenue Service assessed a tax deficiency in the amount of $4988.03 against S & C Tavern, Inc. A lien for this amount was filed for record in the Cuyahoga County Recorder’s Office on May 18, 1964. On April 27,1964 the Government had seized the business of that tavern, including the furniture, fixtures, contents of the cash register and purported to seize the “right, title and interest of S & C Tavern, Inc. in the liquor permit” under which the tavern operated. After notice of sale and due adjournment of sale, the District Director supervised…
2Cases cited4 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BrosnanSupreme Court of the United States · 1960
- Boss Co., Inc. v. Bd. of Com'rs of Atlantic CitySupreme Court of New Jersey · 1963
- Allied Investment Credit Corp. v. Stardust Lounge, Inc.Stark County Court of Common Pleas · 1963
3Cited by8 opinions
- State v. SaugenSupreme Court of Minnesota · 1969
- Bavely v. United States (In re Terwilliger's Catering Plus, Inc.)Court of Appeals for the Sixth Circuit · 1990
- Arrowhead Estates, Inc. v. Boston Licensing BoardMassachusetts Appeals Court · 1983
- P.M.D. Corp. v. Hyland-Helstrom Enterprises, Inc.Ohio Court of Appeals · 1990
- In Re Terwilliger's Catering Plus, Inc., DebtorCourt of Appeals for the Sixth Circuit · 1990
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