1. Home
  2. Browse Decisions
  3. F.2d
  4. 705 F.2d
  5. 705 F.2d 1027 (1983)
 

VALLEY NAT. BANK v. PORTER

No. 82-1667.

705 F.2d 1027 (1983)

The VALLEY NATIONAL BANK, a corporation, Appellant, v. Ronald J. PORTER, former District Director, Internal Revenue Service; Fred R. Couch, Revenue Officer, Internal Revenue Service; and Robert J. Lanham, Revenue Officer, Internal Revenue Service, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided May 9, 1983.

Attorney(s) appearing for the Case

Edwin N. McIntosh, John D. Shors, Des Moines, Iowa, for appellant, Valley Nat. Bank; Davis, Hockenberg, Wine, Brown & Koehn, Des Moines, Iowa, of counsel.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, John A. Dudeck, Jr., Attorneys Tax Division, Dept. of Justice, Washington, D.C., for appellees; Richard C. Turner, U.S. Atty., Des Moines, Iowa, of counsel.

Before LAY, Chief Judge, and BRIGHT and ROSS, Circuit Judges.

PER CURIAM.

During 1975 and 1976 plaintiff-appellant, Valley National Bank, made loans in excess of $100,000 to Van Dyck Heating and Air Conditioning, Inc., a corporation owned by Shirley Horn and operated by her husband, Kenneth Horn. The bank obtained and perfected a security interest in all accounts, contract rights and chattel paper, including third-party checks payable to the corporation. Thereafter, Van Dyck's business gradually declined and the bank's loan...

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