Legal Opinion
United States v. Williams
District Court, D. New Jersey
Decided April 3, 1958No. Civ. A. No. 24-56PublishedCited by 1 opinion
1Opinion of the Court
WORTENDYKE, District Judge.
In this action the Government sues to recover from defendant Bank the amount of the balance due upon a savings account, No. 142,631 therein, standing in the name of “George D. Stout, in trust for Merritt Lane, friend.” The Government’s claim arises through a levy and distraint upon the account for income tax deficiencies assessed against Merritt Lane, deceased. 26 U.S.C. §§ 3670, 3678, 3690 and 3692. Demand for payment of the aggregate amount of those deficiencies was made upon decedent’s executrix, who made certain payments on account thereof but left a balance…
2Cases cited11 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Fidelity Union Trust Co. v. FieldSupreme Court of the United States · 1941
- Nicklas v. ParkerNew Jersey Court of Chancery · 1905
- Thatcher v. Trenton Trust Co.New Jersey Court of Chancery · 1936
- Hickey v. KahlNew Jersey Court of Chancery · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of CapocyAppellate Court of Illinois · 1981