Legal Opinion
United States v. J.H.W. & Gitlitz Deli & Bar, Inc.
District Court, S.D. New York
Decided October 8, 1980No. 79 Civ. 7000PublishedCited by 16 opinions
1Opinion of the Court
OPINION
EDWARD WEINFELD, District Judge.
The issue presented by this action is the priority of payment of funds in an account held by an attorney, the defendant Israel W. Tannenbaum (“Tannenbaum”), as escrow agent for the defendant J.H.W. & Gitlitz Deli & Bar, Inc. (“Gitlitz”) in the amount of $12,380.37. Plaintiff, the United States of America, commenced this action to recover unpaid federal withholding and unemployment taxes from Gitlitz and to foreclose federal tax liens on the escrow account. 1 Tannenbaum contends he is entitled to priority for unpaid fees for legal services rendered…
2Cases cited23 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Carcich v. Rederi A/B NordieCourt of Appeals for the Second Circuit · 1968
- United States v. VermontSupreme Court of the United States · 1964
- Matter of HeinsheimerNew York Court of Appeals · 1915
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Grand Jury Proceedings. Ray M. Vargas v. United StatesCourt of Appeals for the Tenth Circuit · 1984
- Claussen v. Brookings County (In Re Claussen)United States Bankruptcy Court, D. South Dakota · 1990
- Wolf v. ShermanDistrict of Columbia Court of Appeals · 1996
- Geron v. Schulman (In Re Manshul Construction Corp.)United States Bankruptcy Court, S.D. New York · 1998
- Securities & Exchange Commission v. RyanDistrict Court, N.D. New York · 2010
11 more not listed; retrieve them via the Exa API.