Legal Opinion
United States v. New England Merchants National Bank
District Court, D. Massachusetts
Decided January 29, 1979No. Civ. A. 72-1345-GPublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
GARRITY, District Judge.
This case is now before the court on the Government’s motion for summary judgment seeking an order that would direct the defendant, New England Merchants National Bank, to permit access by authorized representatives of the District Director of Internal Revenue into a safe deposit box rented by a delinquent taxpayer. The established facts can be briefly summarized as follows. On February 8, 1971 a delegate of the Secretary of the Treasury made an assessment in the amount of $47,360 against Jeffrey F. Perreault for unpaid marihuana transfer tax,…
2Cases cited16 opinions
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Reconstruction Finance Corporation v. Beaver CountySupreme Court of the United States · 1946
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. National Bank of CommerceDistrict Court, E.D. Arkansas · 1982
- United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1984
- Minihan v. Comm'rUnited States Tax Court · 2012
- In Re Estate of WittmondAppellate Court of Illinois · 2000
8 more not listed; retrieve them via the Exa API.