1. Home
  2. Browse Decisions
  3. F.2d
  4. 721 F.2d
  5. 721 F.2d 163 (1983)
 

UNITED STATES v. BANK OF CELINA

No. 82-5337.

721 F.2d 163 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. BANK OF CELINA, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 15, 1983.

Attorney(s) appearing for the Case

Mark H. Westlake (argued), Ervin M. Entrekin, Tune, Entrekin & White, Nashville, Tenn., for defendant-appellant.

William H. Smith, Johanna M. Sabol, Michael F. Crotty, Washington, D.C., for amicus curiae American Bankers Ass'n.

Robert E. Rice, Carleton D. Powell (argued), Tax Div., U.S. Dept. of Justice, Washington, D.C., Joe B. Brown, U.S. Atty., Robert J. Washko, Asst. U.S. Atty., Nashville, Tenn., Glenn L. Archer, Jr., Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., for plaintiff-appellee.

Before ENGEL, MARTIN and CONTIE, Circuit Judges.

CONTIE, Circuit Judge.

The Bank of Celina, the defendant, appeals from a district court judgment in favor of the United States in this action originally brought to foreclose on tax liens and to enforce a levy. The liens and levy had resulted from the failure of RBS Sportswear, Inc. (RBS), the taxpayer, to pay federal employment taxes. The district court held the Bank of Celina liable for not surrendering RBS property to which the government was entitled because of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases