N. H. FIRE INS. CO. v. SCANLON

No. 339.

362 U.S. 404 (1960)

NEW HAMPSHIRE FIRE INSURANCE CO. v. SCANLON, DISTRICT DIRECTOR OF INTERNAL REVENUE, ET AL.

Supreme Court of United States.

Decided April 25, 1960.


Attorney(s) appearing for the Case

Jack Hart argued the cause for petitioner. With him on the brief was Myron Engelman.

Richard M. Roberts argued the cause for respondents. On the brief for respondent Scanlon were Solicitor General Rankin, Howard A. Heffron, Wayne G. Barnett, Robert N. Anderson and Joseph Kovner.


MR. JUSTICE BLACK delivered the opinion of the Court.

Acting pursuant to statutory authority to levy, distrain or seize property or rights to property belonging to a delinquent taxpayer,1 respondent Scanlon, District Director of Internal Revenue, served notices of levy on the City of New York demanding that it pay to the Director money alleged to be due from the city to respondent Acme Cassa,...

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