Legal Opinion

Raffaele v. Granger

District Court, W.D. Pennsylvania

Decided October 10, 1951No. 1668 MiscPublishedCited by 2 opinions

1Opinion of the Court

McVICAR, District Judge.

This action is now before the court on petitioners’ petition to quash warrant of distraint, and also on respondent’s motion to dismiss the petition.

The petitioners are husband and wife. They were married September 18, 1913. They carried three bank accounts in their joint names as tenants by entireties. One bank account was in the Union National Bank of Carnegie; another was in the Carnegie National Bank, and the other was in the Mellon National Bank of Pittsburgh. The respondent is the Collector of Internal Revenue at Pittsburgh, which is the 23rd collection district…

2Cases cited4 opinions

  1. Berhalter v. BerhalterSupreme Court of Pennsylvania · 1934
  2. United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
  3. Rothensies v. UllmanCourt of Appeals for the Third Circuit · 1940
  4. Hutcherson v. United StatesDistrict Court, W.D. Missouri · 1950

3Cited by2 opinions

  1. Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
  2. United States v. KlimekDistrict Court, E.D. Pennsylvania · 1997

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