Legal Opinion

Richardson v. United States

District Court, E.D. Arkansas

Decided January 22, 1973No. PB 72-C-5PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OPINION

OREN HARRIS, Chief Judge.

The plaintiff brings this action to enjoin a scheduled sale under levy and for a return of the property seized. The property involved is identified as a 1969 Mack Tractor Serial No. F785ST 4649. It was made up from or put together largely with salvage parts of the original Mack tractor with the same serial number which had been wrecked and substantially damaged by an automotive accident.

The complaint is brought under the provisions of 28 U.S.C.A. § 1346(e) and 26 U.S.C.A. § 7426. The defendant, United States of America, filed a levy on the property…

2Cases cited5 opinions

  1. United States v. VermontSupreme Court of the United States · 1964
  2. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  3. United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
  4. In the Matter of Yale Express System, Inc., Debter. Fruehauf Corporation v. Yale Express SystemCourt of Appeals for the Second Circuit · 1966
  5. United States v. First National Bank in Ogallala, NebraskaCourt of Appeals for the First Circuit · 1973

3Cited by3 opinions

  1. Howard Dragstrem v. Richard E. Obermeyer, United States of America, Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1977
  2. United States v. Ed Lusk Construction Company, Inc.Court of Appeals for the Tenth Circuit · 1974
  3. George W. Ultch Lumber Co. v. Hall Plastering, Inc.District Court, W.D. Missouri · 1979

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