Legal Opinion
Internal Revenue Service v. Gaster
Court of Appeals for the Third Circuit
Decided December 5, 1994No. 94-7195, 94-7196UnknownCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
This appeal from a judgment of the District Court for the District of Delaware primarily presents the question whether the Internal Revenue Service (“IRS”) had the right to levy pursuant to 26 U.S.C.A § 6321 (1989) on a bank account at the Ninth Ward Savings Bank (“the Bank”) in Wilmington, Delaware, owned jointly by appellants Donald Gaster and his wife Mary Ann Gaster, along with their son Bryan Gaster. The IRS levied against the account in order to enforce a judgment for a tax deficiency obtained against Donald Gaster in his individual capacity.…
2Cases cited17 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Madden v. Glosztonyi Savings & Trust Co.Supreme Court of Pennsylvania · 1938
- Berhalter v. BerhalterSupreme Court of Pennsylvania · 1934
- Steigler v. Insurance Co. of North AmericaSupreme Court of Delaware · 1978
- Sarah Borse v. Piece Goods Shop, IncCourt of Appeals for the Third Circuit · 1992
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3Cited by2 opinions
- Internal Revenue Service v. Donald Gaster and Mary Ann Gaster v. Ninth Ward Savings Bank, Fsb , Third-Party Mary Ann Gaster , in Nos. 94-7195 and 94-7196. Nos. 94-7195, 94-7196Court of Appeals for the Third Circuit · 1994
- United States v. $734,578.82Court of Appeals for the Third Circuit · 2002