Legal Opinion
United States v. Mellon Bank, N. A., Appeal of Milton F. Meissner, Intervenor-Respondent
Court of Appeals for the Third Circuit
Decided August 28, 1975No. 74-2220PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
JAMES HUNTER, III, Circuit Judge:
This is an appeal from an order permitting the government to enter a safe deposit box and seize the contents in satisfaction of a jeopardy assessment against the lessors of the box.
The United States, acting pursuant to 26 U.S.C. § 7402, instituted suit against Mellon Bank to enforce a jeopardy assessment against the assets of the taxpayers in the Bank’s possession. The district court granted the lessor of the box, appellant Milton Meissner, leave to intervene and contest the government’s petition. Meissner raised several arguments in…
2Cases cited17 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Bob Jones University v. SimonSupreme Court of the United States · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. AsayCourt of Appeals for the Ninth Circuit · 1980
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- United States v. Mellon Bank, N. A., and Milton F. Meissner, IntervenorCourt of Appeals for the Third Circuit · 1976
- United States v. First National City Bank, and Milton F. Meissner, Proposed Intervenor-AppellantCourt of Appeals for the First Circuit · 1977
- Williams v. CommissionerUnited States Tax Court · 1989
14 more not listed; retrieve them via the Exa API.