Legal Opinion
United States v. Ocean Accident & Guarantee Corp.
District Court, S.D. New York
Decided February 5, 1948No. Civ. 44-252PublishedCited by 4 opinions
1Opinion of the Court
BRIGHT, District Judge.
Defendant’s motion to dismiss is denied. Taking the facts alleged in the complaint as true it appears that George Colvell and Marie Colvell are indebted to plaintiff in the sum of $268.59 for unpaid income taxes for 1943 and 1944, with interest. That liability is joint and several. 26 U.S.C.A. Int.Rev.Code, § 51(b). Acting pursuant to §§ 3690, 3692 and 3710 of the same law levy was made on defendant on property and rights to property belonging to George Colvell then in defendant’s possession, demand was made that the latter surrender the amount mentioned which defendant…
2Cases cited8 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- In Re the Estate of RosenbergNew York Court of Appeals · 1935
- Claim of Cheesman v. CheesmanNew York Court of Appeals · 1923
- United States v. Aetna Life Ins. Co. of Hartford, Conn.District Court, D. Connecticut · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by4 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
- Solomon Fried v. New York Life Insurance Company, and United States of AmericaCourt of Appeals for the Second Circuit · 1957
- Beshears v. K-Mart Corp.Supreme Court of Alabama · 1995
- State v. CoburnSupreme Court of Iowa · 1980