Legal Opinion
Continental Oil Co. v. United States
District Court, S.D. New York
Decided March 25, 1971No. 69 Civ. 827PublishedCited by 9 opinions
1Opinion of the Court
OPINION
TYLER, District Judge.
In response to a notice of levy served by the government on February 27, 1969, the Continental Oil Co. (hereinafter “Continental”) instituted this inter-pleader action, pursuant to 28 U.S.C. § 1335, in March, 1969, depositing in the Registry of the Court at that time and thereafter such sums as accrue to the interest of Mr. Edgar Fain.1 The United States and the Bank of Bermuda, Ltd. (the “Bank”) remain the sole contenders for these funds.2 The United States’ claim stems from a jeopardy assessment against the taxpayer Fain in the amount of $1,107,207.14, plus…
2Cases cited20 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- United States v. ScovilSupreme Court of the United States · 1955
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3Cited by9 opinions
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
- United States v. PaladinDistrict Court, W.D. New York · 1982
- United States v. SweenyDistrict Court, S.D. New York · 2006
- Robert D. Bjork v. United States of America, and George E. Mahin, Director, Illinois Department of RevenueCourt of Appeals for the Seventh Circuit · 1973
4 more not listed; retrieve them via the Exa API.