Legal Opinion
United States v. Harry Saidman, Trustee, Lobel Enterprises, Inc.
Court of Appeals for the D.C. Circuit
Decided April 23, 1956No. 12623_1PublishedCited by 13 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This appeal presents these questions: whether under Section 3466 of the Revised Statutes, 31 U.S.C.A. § 191, the claim of the United States for unpaid taxes is entitled to prior payment (1) over a landlord’s lien for rent created by Section 45-915 of the D.C.Code, 1951, and (2) over a tax claim of the District of Columbia given priority by Section 47-2609, D.C.Code, 1951.
Lobel Enterprises, Inc. operated a grocery business in the District of Columbia on premises leased from Square Deal Market, Inc. On August 17, 1953, alleging that it was unable to pay its debts in…
2Cases cited22 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. FisherSupreme Court of the United States · 1805
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
17 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- Malakoff v. WashingtonDistrict of Columbia Court of Appeals · 1981
- Internal Revenue Service v. District of Columbia (In Re WPG, Inc.)District Court, District of Columbia · 2002
- Second & E Streets, N.E., Associates v. Aries Enterprises, Ltd. ( in Re Aries Enterprises Ltd.)District Court, District of Columbia · 1980
- United States v. Louis LeventhalCourt of Appeals for the D.C. Circuit · 1963
8 more not listed; retrieve them via the Exa API.