Legal Opinion
United States v. Ullman
District Court, E.D. Pennsylvania
Decided December 17, 1959No. Civ. A. No. 14964PublishedCited by 6 opinions
1Opinion of the Court
CLARY, District Judge.
This matter is before the Court on a cross motion for summary judgment filed by the United States and the Fidelity-Philadelphia Trust Company (hereinafter referred to as the “bank”). The parties have stipulated to the essential facts. These facts raise a narrow question of law, the answer to which will in turn determine the relative priority of the moving parties to certain proceeds from an insurance policy deposited in this court under a decree of interpleader. The Government claims these proceeds by virtue of a Federal tax lien, Title 26 U.S.C. § 3670 of the Internal…
2Cases cited17 opinions
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
- Investment & Securities Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1944
- Jones v. JonesSupreme Court of Pennsylvania · 1942
- Grand Prairie State Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- United States v. Penn Mut. Life Ins. Co.Court of Appeals for the Third Circuit · 1942
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Corwin Consultants, Inc. v. The Interpublic Group of Companies, Inc., Samuel A. Culbertson, Ii, United States of AmericaCourt of Appeals for the Second Circuit · 1975
- United States v. Webster Record CorporationDistrict Court, S.D. New York · 1962
- Walker v. Paramount Engineering Co.Court of Appeals for the Sixth Circuit · 1965
- Bankers Trust Co. v. Equitable Life Assurance SocietyAppellate Division of the Supreme Court of the State of New York · 1965
- Corwin Consultants, Inc. v. The Interpublic Group of Companies, Inc., Samuel A. Culbertson, Ii, United States of AmericaCourt of Appeals for the Second Circuit · 1975
1 more not listed; retrieve them via the Exa API.