Legal Opinion
In the Matter of Anthony Deangelis, Bankrupt. Walter D. Van Riper and Van Riper and Belmont
Court of Appeals for the Third Circuit
Decided March 8, 1967No. 15954PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Circuit Judge.
We are concerned on this appeal with the issue of priority as between tax liens of the United States and the rights of a pledgee of an indebtedness owed the taxpayer.
Between the years 1954 and 1957 the United States made federal income tax assessments against Anthony DeAngelis totaling over $1,250,000. At various times notices and demands for payment were made. In 1957 the United States filed in the appropriate office of Bronx County, New York notices of tax liens as to the assessed and unpaid amounts. De-Angelis resided in Bronx County during the…
2Cases cited6 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Grand Prairie State Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Oxford Distributing Co. v. Famous Robert's Inc.Appellate Division of the Supreme Court of the State of New York · 1958
- Bartyzel v. Przybylo, New York County Courts1957
- Bankers Trust Co. v. Equitable Life Assurance SocietyAppellate Division of the Supreme Court of the State of New York · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kuffel v. United StatesArizona Supreme Court · 1968
- United States v. PatrasDistrict Court, D. New Jersey · 2012
- Owens v. United States (In Re Owens)United States Bankruptcy Court, W.D. Pennsylvania · 2007
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2010
3 more not listed; retrieve them via the Exa API.