1. Home
  2. Browse Decisions
  3. F.3d
  4. 80 F.3d
  5. 80 F.3d 173 (1996)
 

BANK ONE OHIO TRUST CO., N.A. v. U.S.

No. 94-3974.

80 F.3d 173 (1996)

BANK ONE OHIO TRUST COMPANY, N.A., as Trustee of the Albin C. Reitelbach Trust, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided April 4, 1996.

Attorney(s) appearing for the Case

Judith Marie Fisher (briefed), Elizabeth E. Hammond, Jessica K. Ditullio, Bank One, Columbus, OH, for Plaintiff-Appellee.

Gary R. Allen, Acting Chief (briefed), Kenneth L. Greene (argued), Annette Wietecha, Jonathan A. Wasserman, U.S. Department of Justice, Appellate Section, Tax Division, Washington, DC, for Defendant-Appellant.

Before: NELSON, RYAN, and MOORE, Circuit Judges.

DAVID A. NELSON, Circuit Judge.

Under the terms of an Ohio spendthrift trust created in 1980, Frank B. Reitelbach had a beneficial interest in the trust's net income. In 1990, following assessment of a civil penalty for failure to pay federal taxes, the Internal Revenue Service filed a lien against Mr. Reitelbach's property. The lien had not been released as of May 5, 1993.

On that date the trustee of the spendthrift...

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