Legal Opinion
United States v. City of New York
Court of Appeals for the Second Circuit
Decided February 10, 1936No. 220PublishedCited by 7 opinions
1Opinion of the Court
SWAN, Circuit Judge.
On June 18, 1931, police officers of the city of New York, who had arrested a man named Arthur Flegenheimer, took from the person of the prisoner the sum of $18,600 in currency. Concededly the money was his. It was deposited for safekeeping with the property clerk of the police department. Five days later an assessment for 1930 income taxes in an amount much greater than $18,600 was. duly made against Flegenheimer, and a lien upon all his property was established in compliance with 26 U.S.C.A. § 115 (Revenue Act 1928, § 613 (a), 45 Stat. 875). Notice of said tax lien was…
2Cases cited15 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Maxmilian v. . MayorNew York Court of Appeals · 1875
- Workman v. New York CitySupreme Court of the United States · 1900
- Detroit v. OsborneSupreme Court of the United States · 1890
- Harris v. District of ColumbiaSupreme Court of the United States · 1921
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3Cited by7 opinions
- Isaac Welsh v. United States of America, Alice C. Welsh v. United StatesCourt of Appeals for the D.C. Circuit · 1955
- Frame v. City of New YorkDistrict Court, S.D. New York · 1940
- Simpson v. ThomasCourt of Appeals for the Fourth Circuit · 1959
- Hester O'Neill Wilson v. Charles O. Bittinger, National Metropolitan Bank of Washington, and Thedistrict of Columbia, AppellesCourt of Appeals for the D.C. Circuit · 1958
- United States v. HerzfeldDistrict Court, S.D. New York · 1967
2 more not listed; retrieve them via the Exa API.