Legal Opinion
Corwin Consultants, Inc. v. The Interpublic Group of Companies, Inc., Samuel A. Culbertson, Ii, United States of America
Court of Appeals for the Second Circuit
Decided March 4, 1975No. 303, 304, Dockets 74-1778, 74-1780PublishedCited by 20 opinions
1Opinion of the Court
FEINBERG, Circuit Judge:
After cross motions for summary judgment, Judge Morris E. Lasker of the United States District Court for the Southern District of New York awarded the United States, because of its tax lien, priority in a fund being accumulated for taxpayer Marion Harper, Jr., 375 F.Supp. 186 (S.D.N.Y.1974). Corwin Consultants, Inc. and Samuel A. Culbertson, II, two other creditors of Harper and claimants to the same fund, appeal from that decision. Because we feel *607that summary judgment was improperly granted, we reverse and remand for further proceedings.
I
In 1968, Harper severed all…
2Cases cited13 opinions
- McGrath v. KristensenSupreme Court of the United States · 1950
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- United States v. RubinsteinCourt of Appeals for the Second Circuit · 1948
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- American Honda Motor Co., Inc. v. United StatesDistrict Court, S.D. New York · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In Re Chateaugay Corporation, Reomar, Incorporated, the Ltv Corporation, Debtors. Maritime Asbestosis Legal Clinic v. Ltv Steel Company, Inc.Court of Appeals for the Second Circuit · 1990
- National American Corp. v. Federal Republic of NigeriaDistrict Court, S.D. New York · 1978
- Gordon v. United StatesUnited States Court of Claims · 1981
- Haye v. United StatesDistrict Court, C.D. California · 1978
- In Re FrameUnited States Bankruptcy Court, S.D. New York · 1990
15 more not listed; retrieve them via the Exa API.