Legal Opinion
United States v. Mayor & City Council of Baltimore
District Court, D. Maryland
Decided June 1, 1976No. Civ. T-74-990, 973 and 871PublishedCited by 8 opinions
1Opinion of the Court
THOMSEN, Senior District Judge.
These consolidated civil actions were brought by the United States to enforce levies served upon agents of the Mayor and City Council of Baltimore (the City), 1 pursuant to § 6331(a) of the Internal Revenue Code, as amended, claiming that at the time the levies were served defendants had in their possession money belonging to persons who owed wagering taxes to the United States, which they were required by § 6332 to surrender to the United States. 2 The City claims that the money had previously been forfeited to the City pursuant to Md. Ann.Code, Art. 27, §…
2Cases cited15 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. StowellSupreme Court of the United States · 1890
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Spagnuolo v. BonnetSupreme Court of New Jersey · 1954
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3Cited by8 opinions
- United States v. Mayor and City Council of Baltimore, Donald Pomerleau, Police Commissioner, Officer Richard L. Christ, and Charles L. Benton, Director of Finances, United States of America v. Mayor and City Council of Baltimore, Donald Pomerleau, Police Commissioner, Officer William A. Cooper, and Charles E. Benton, Director of Finance, United States of America v. Mayor and City Council of Baltimore, and Donald Pomerleau, Police Commissioner, Charles L. Benton, Director of Finance, and Officer Charles J. RudolphCourt of Appeals for the Fourth Circuit · 1977
- United States v. Mayor of BaltimoreCourt of Appeals for the Fourth Circuit · 1977
- Bozman v. Office of Fin., Balto. Co.Court of Appeals of Maryland · 1983
- Bozman v. Office of Fin., Balto. Co.Court of Appeals of Maryland · 1983
- Director of Fin., Pr. Geo's Co. v. ColeCourt of Appeals of Maryland · 1983
3 more not listed; retrieve them via the Exa API.