Legal Opinion
United States v. Ruby Luggage Corp.
District Court, S.D. New York
Decided June 21, 1954PublishedCited by 11 opinions
1Opinion of the Court
RYAN, District Judge.
This suit for unpaid assessed income taxes is before me on cross-motions for summary judgment. The parties, by stipulation, have removed all factual issues, and I am asked to determine the priority rights between the Government and judgment creditors in a fund deposited into court by defendants Caledonian Ins. Co. and Fire Asso.
Section 3672(a), 26 U.S.C.A., which provides that the federal tax lien shall not be valid as against a judgment creditor until notice has been filed with the clerk of the district court and as provided by local law, was enacted to mitigate the…
2Cases cited5 opinions
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- Wickwire Spencer Steel Co. v. Kemkit Scientific Co.New York Court of Appeals · 1944
- Grygorewicz v. Domestic & Foreign Discount Corp.New York Supreme Court · 1943
- Sport-Craft, Inc. v. LaskerAppellate Terms of the Supreme Court of New York · 1941
3Cited by11 opinions
- Richter's Loan Company v. United StatesCourt of Appeals for the Fifth Circuit · 1956
- Brightwell v. United StatesDistrict Court, S.D. Indiana · 1992
- Dean Construction Co. v. Simonetta Concrete Construction Corp.District Court, S.D. New York · 1965
- Goldstein v. Bankers Commercial CorporationDistrict Court, S.D. New York · 1957
- Northwestern National Insurance v. William G. Wetherall, Inc.Court of Appeals of Maryland · 1974
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