Legal Opinion
United States v. First National City Bank
Court of Appeals for the Second Circuit
Decided June 26, 1963PublishedCited by 13 opinions
1Opinion of the Court
MOORE, Circuit Judge.
This appeal presents an important question concerning the scope of an injunction against an American bank affecting deposits that may be held for the credit of an alleged delinquent taxpayer in a branch bank outside of the United States.
The taxpayer involved is Omar, S.A., a Uruguayan corporation. An investigation into Omar’s affairs in this country revealed the likelihood that Omar was indebted to the United States for unpaid taxes and that sometime in June, 1961, Omar commenced a program of liquidating its holdings of securities in this country and transferring the…
2Cases cited43 opinions
- Hanson v. DencklaSupreme Court of the United States · 1958
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Lauritzen v. LarsenSupreme Court of the United States · 1953
- United States v. BessSupreme Court of the United States · 1958
38 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- William F. Callejo, Individually and as Trustee, and Adelfa B. Callejo, as Trustee v. Bancomer, S.A.Court of Appeals for the Fifth Circuit · 1985
- Visual Sciences, Inc. v. Integrated Communications Inc.Court of Appeals for the Second Circuit · 1981
- D/SA/S FLINT v. Sabre Shipping CorporationDistrict Court, E.D. New York · 1964
- Crawford v. CommissionerUnited States Tax Court · 1966
- Wells Fargo Asia Ltd. v. Citibank, N.A.District Court, S.D. New York · 1988
8 more not listed; retrieve them via the Exa API.