Legal Opinion
United States v. Peelle Company
District Court, E.D. New York
Decided January 20, 1956No. Civ. A. 15192PublishedCited by 4 opinions
1Opinion of the Court
ABRUZZO, District Judge.
Part I
Background of Case
This action is brought by the United States of America against the Peelle Company under Section 7403 of the Internal Revenue Code of 1954 to foreclose federal income tax liens assessed under Title 26, United States Code, § 3670 (now Section 6321 of the Internal Revenue Code of 1954). The complaint was filed in the Office of the Clerk of this Court on January 28, 1955. On that date a temporary Receiver of the Peelle Company was appointed pursuant to subdivision (d) of Section 7403 of the Internal Revenue Code of 1954. An order was subsequently…
2Cases cited27 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- United States v. LewisSupreme Court of the United States · 1951
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
22 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Paul Pipola and Julia Pipola v. Mae Chicco and Yorkville Savings and Loan Association, and United States of AmericaCourt of Appeals for the Second Circuit · 1960
- United States v. PeelleDistrict Court, E.D. New York · 1958
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
- Jody Olson, Individually and on Behalf of all Others Similarly Situated v. VI Water and Power Authority and Lawrence J. Kupfer and Government of the Virgin islandsSuperior Court of The Virgin Islands · 2024