Legal Opinion
Miners Sav. Bank of Pittston, Pa. v. United States
District Court, E.D. Pennsylvania
Decided February 20, 1953No. Civ. A. 2395PublishedCited by 12 opinions
1Opinion of the Court
MURPHY, District Judge.
This is an action to quiet title to a property against which the United States has a recorded income tax lien. 1 Act of 1931, as amended, 28 U.S.C.A. (1940 ed.) §§ 901-906, now 28 U.S.C.A. § 2410 (a-d). The government challenges plaintiffs’ right and by counterclaim seeks to foreclose its own lien. Internal Revenue Code, .26 U.S.C.A. §§ 3678, 3744 [now 28 U.S.C.A. § 1396], 3800, and the Act of 1931.
The problem arose in this fashion: Plaintiff bank in 1921 loaned John and Thomas Kehoe 2 $30,500, receiving a one year note, a mortgage forthwith duly recorded and an…
2Cases cited106 opinions
- Johnson v. ZerbstSupreme Court of the United States · 1938
- American Fire & Casualty Co. v. FinnSupreme Court of the United States · 1951
- James L. v. CarrylSupreme Court of the United States · 1858
- United States v. OregonSupreme Court of the United States · 1935
- United States v. SnyderSupreme Court of the United States · 1893
101 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- 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. W. W. Boyd, Jr.Court of Appeals for the Fifth Circuit · 1957
- In Re KovalchickUnited States Bankruptcy Court, E.D. Pennsylvania · 1994
- United States v. ClessDistrict Court, M.D. Pennsylvania · 1957
7 more not listed; retrieve them via the Exa API.