Legal Opinion
In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-Appellee
Court of Appeals for the Third Circuit
Decided July 1, 1960No. 13034PublishedCited by 33 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The question on this bankruptcy appeal is whether an outstanding obligation to pay money is property subject to a tax lien filed by the United States against property of the bankrupt, or is property of a third person to which no such lien has attached.
Norman E. Halprin, the bankrupt, was a manufacturer. In January 1956 federal withholding taxes in the amount of $7735.25 were assessed against him. On February 2, 1956 notice of lien for these taxes was duly filed and publicly recorded. It is clear that thereafter, pur-, suant to Sections 6321, 6322 and 6328 of the Internal…
2Cases cited12 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Boss Co., Inc. v. Bd. of Com'rs of Atlantic CitySupreme Court of New Jersey · 1963
- J. N. Randall, Sr., and American International Telephone Co. v. H. Nakashima & Co., Ltd., United States of AmericaCourt of Appeals for the Fifth Circuit · 1976
- 21 West Lancaster Corp. v. Main Line Restaurant, Inc.Court of Appeals for the Third Circuit · 1986
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
28 more not listed; retrieve them via the Exa API.