Legal Opinion
Aetna Casualty and Surety Co. v. Sherwood Distilling Co.
District Court, D. Maryland
Decided July 5, 1967No. Civ. 11956PublishedCited by 5 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
Plaintiff, Aetna Casualty and Surety Company (Aetna), upon equitable principles of subrogation, seeks to enforce the lien rights of the United States arising under section 2800(e) (1) of the Internal Revenue Code, 1939, quoted in the next paragraph of this opinion, against property belonging to the defendant Sherwood Distilling Company, Inc. (Sherwood), located in the City of Westminster, Carroll County, Maryland. Joined as parties defendant are all persons who have any lien or recorded claim against the property. 1 Jurisdiction is claimed and exists under 28 U.S.C. §§…
2Cases cited32 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Prairie State Bank v. United StatesSupreme Court of the United States · 1896
- Pearlman v. Reliance InsuranceSupreme Court of the United States · 1962
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Henningsen v. United States Fidelity & Guaranty Co. of BaltimoreSupreme Court of the United States · 1908
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3Cited by5 opinions
- Hoffman v. Internal Revenue Service (In Re Hoffman)United States Bankruptcy Court, D. Maryland · 1983
- William H. Metcalfe & Sons, Inc. v. Canyon Defined Benefit TrustCourt of Appeals of Maryland · 1990
- Northwestern National Insurance v. GoldsteinCourt of Special Appeals of Maryland · 1977
- In Re Elkins Energy Corp.United States Bankruptcy Court, W.D. Virginia · 1984
- Williams & Connolly v. BrownCourt of Special Appeals of Maryland · 1990