Legal Opinion
Farmers-Peoples Bank, Cross-Appellee v. United States of America, Cross-Appellant
Court of Appeals for the Sixth Circuit
Decided April 30, 1973No. 72-1856, 72-1857PublishedCited by 12 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
This appeal involves the claim of the plaintiff, Farmers-Peoples Bank of Milan, Tennessee (the bank) against the defendant, United States (the government) pursuant to 26 U.S.C. § 7426(a)(1) for an alleged wrongful levy by the government on the assets of the Clemmer Building Supply Company (C. B.S.), now bankrupt. The government counterclaimed under 26 U.S.C. § 3505(b), which imposes personal liability on lenders under certain conditions. The district court for the Western District of Tennessee partially granted the relief sought by each party. The plaintiff…
2Cases cited7 opinions
- Beacon Theatres, Inc. v. WestoverSupreme Court of the United States · 1959
- Dairy Queen, Inc. v. WoodSupreme Court of the United States · 1962
- Ross v. BernhardSupreme Court of the United States · 1969
- Parsons v. Bedford, Breedlove, & RobesonSupreme Court of the United States · 1830
- Simler v. ConnerSupreme Court of the United States · 1963
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Hyde Properties v. Clyde McCoy Will Luck, Trustee, United States of America, and Commissioner of Revenue for Tennessee, George M. Tidwell, IntervenorCourt of Appeals for the Sixth Circuit · 1974
- Zenith Radio Corp. v. Matsushita Electric Industrial Co.District Court, E.D. Pennsylvania · 1979
- Chilton v. National Cash Register CompanyDistrict Court, S.D. Ohio · 1974
- Robert L. Cash and Evelyn L. Cash v. United States of America, Defendant-Counter v. Randall C. Block, CounterCourt of Appeals for the Fifth Circuit · 1992
- Rowan v. Howard Sober, Inc.District Court, E.D. Michigan · 1974
7 more not listed; retrieve them via the Exa API.