Legal Opinion
Jefferson Bank and Trust v. United States
Court of Appeals for the Tenth Circuit
Decided February 5, 1990No. 88-1985PublishedCited by 12 opinions
1Opinion of the Court
BOHANON, Senior District Judge.
This appeal arises after the plaintiff, Jefferson Bank and Trust (“Jefferson Bank”) commenced this action for wrongful levy to secure the return of $93,880.06 paid to the defendant through the Internal Revenue Service (“IRS”) with interest thereon. The district court granted summary judgment in favor of Jefferson Bank. 684 P.Supp. 1542. We AFFIRM.
L
The material facts of this case are undisputed.
On October 15, 1984, Jefferson Bank leant $300,000.00 to the taxpayer and executed a promissory note containing the following clause:
Any deposits or other sums at any time…
2Cases cited8 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
- Trust Company of Columbus v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Cox v. Metropolitan State Bank, Inc.Supreme Court of Colorado · 1959
- Boise City Farmers Cooperative v. Jim PalmerCourt of Appeals for the Tenth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. BCCI Holdings (Luxembourg), S.A.District Court, District of Columbia · 1996
- Aspinall v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Hill v. United StatesDistrict Court, W.D. North Carolina · 1993
- Jersey State Bank, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1991
- In Re SchaferUnited States Bankruptcy Court, D. Colorado · 2004
7 more not listed; retrieve them via the Exa API.