Legal Opinion
United States v. Bank of Celina
Court of Appeals for the Sixth Circuit
Decided November 15, 1983No. 82-5337PublishedCited by 54 opinions
1Opinion of the Court
CONTIE, Circuit Judge.
The Bank of Celina, the defendant, appeals from a district court judgment in favor of the United States in this action originally brought to foreclose on tax liens and to enforce a levy. The liens and levy had resulted from the failure of RBS Sportswear, Inc. (RBS), the taxpayer, to pay federal employment taxes. The district court held the Bank of Celina liable for not surrendering RBS property to which the government was entitled because of its tax liens. 1 We affirm.
I
RBS, a Tennessee corporation performing “cut and sew” work for various clothing manufacturers, began…
2Cases cited18 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- United States v. AcriSupreme Court of the United States · 1955
- United States v. CoresSupreme Court of the United States · 1958
- United States v. Durham Lumber Co.Supreme Court of the United States · 1960
13 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.Court of Appeals for the Tenth Circuit · 1989
- United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
- United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
- In Re May Reporting Services, Inc.United States Bankruptcy Court, D. South Dakota · 1990
49 more not listed; retrieve them via the Exa API.