Legal Opinion
United States v. Northumberland Ins. Co., Ltd.
District Court, D. New Jersey
Decided January 28, 1981No. Civ. A. 79-1373PublishedCited by 10 opinions
1Opinion of the Court
OPINION
WHIPPLE, Senior District Judge.
This is an action by the United States of America to reduce to judgment federal tax assessments made against the taxpayer-defendant, Northumberland Insurance Co., Ltd., (hereinafter “Northumberland”) for the years 1971, 1972 and 1973, and to foreclose federal tax liens against certain personal property belonging to Northumberland and in the possession of the defendant Commissioner of Insurance of the State of New Jersey. 1 The assessments were the result of a determination by the United States that Northumberland was liable for the federal excise tax…
2Cases cited20 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Dana Corp. v. United StatesDistrict Court, N.D. Ohio · 1991
- Neptune Mutual Ass'n v. United StatesUnited States Court of Claims · 1987
- Validus Reinsurance, Ltd. v. United StatesCourt of Appeals for the D.C. Circuit · 2015
- Dameron v. Sinai Hospital of Baltimore, Inc.District Court, D. Maryland · 1986
- ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.)United States Bankruptcy Court, W.D. Pennsylvania · 1996
5 more not listed; retrieve them via the Exa API.