United States v. Devins, 538 F.2d 315 (2d Cir. 1976). · Go Syfert
Search
United States v. Devins, 538 F.2d 315 (2d Cir. 1976). Cases Citing This Book View Copy Cite
74 citation events (1 in the last 25 years) across 26 distinct courts.
Strongest positive: United States v. Thorson Chemical Corp. (cit, 1992-05-28)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
cited Cited "see" United States v. Thorson Chemical Corp.
Ct. Intl. Trade · 1992 · signal: see · confidence high
See United States v. Brown, 404 F.Supp. 968, 970 (S.D.N.Y.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976).
discussed Cited "see" Matter of 26 Trumbull Street, Inc.
Bankr. D. Conn. · 1989 · signal: accord · confidence high
“When a taxpayer makes voluntary payments to the IRS, he has a right to direct the application of payments to whatever type of liability he chooses.” Muntwyler v. United States, 703 F.2d 1030, 1032 (7th Cir.1983). “[Wjhere the payment is ‘involuntary,’ the IRS allocates the payments as it sees fit, applying the payment first to non-trust fund taxes.” In re Technical Knockout Graphics, 833 F.2d 797 , 799 (9th Cir.1987); accord, United States v. De Beradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976).
cited Cited "see" Girard v. United States (In Re Girard)
Bankr. E.D. Mich. · 1985 · signal: see · confidence high
See United States v. DeBeradinis, *70 395 F.Supp. 944, 952 (D.Conn.1975), aff'd. mem. 538 F.2d 315 (2nd Cir.1976).
discussed Cited "see, e.g." United States v. Mazzeo
E.D.N.Y · 2004 · signal: see, e.g. · confidence low
See, e.g., United States v. De Beradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976); Amos v. C.I.R., 47 T.C. 65, 69 , 1966 WL 1102 (1966) (“An involuntary payment of Federal taxes means any payment received by agents of the United States as a result of distraint or levy or from a legal proceeding in which the Government is seeking to collect its delinquent taxes or file a claim therefor.”).
discussed Cited "see, e.g." Bishop v. United States (In Re Leonard)
Bankr. D. Conn. · 1990 · signal: see also · confidence low
See also United States v. DeBeradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd, 538 F.2d 315 (2d Cir.1976). "[A] liquidation undertaken by a court appointed trustee pursuant to the dictates of Chapter 7 of the Bankruptcy Code and requiring court confirmation is a 'judicial action’ sufficient to make the debtor’s payment 'involuntary.'” Matter of Office Dynamics, Inc., 39 B.R. 760, 762 (Bankr.N.D.Ga. 1984).
cited Cited "see, e.g." United States v. Blum
Ct. Intl. Trade · 1987 · signal: see, e.g. · confidence low
See, e.g., id. and United States v. Brown, 404 F.Supp. 968 (S.D.N.Y.1975), aff 'd, 538 F.2d 315 (2d Cir.1976).
discussed Cited "see, e.g." United States v. New York Insurance Department
S.D.N.Y. · 1986 · signal: see also · confidence low
“When taxes have been forcibly collected ... the taxpayer has no say in allocation of the monies to past due taxes____the IRS [is] free to apply the funds in whatever manner [will] best facilitate collection of taxes.” Pike v. United States, 723 F.2d 232, 233 (2d Cir.1983); see also United States v. De Beradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976).
cited Cited "see, e.g." In Re St. Louis Freight Lines, Inc.
Bankr. E.D. Mich. · 1984 · signal: see, e.g. · confidence low
This policy has been judicially approved; see e.g., United States v. DeBeradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem. 538 F.2d 315 (2nd Cir.1976).
cited Cited "see, e.g." Matter of Mister Marvins, Inc.
E.D. Mich. · 1984 · signal: see, e.g. · confidence low
See, e.g., United States v. DeBeradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976).
cited Cited "see, e.g." Fredric C. Muntwyler v. United States
7th Cir. · 1983 · signal: see, e.g. · confidence low
See, e.g., United States v. De Beradinis, 395 F.Supp. 944, 952 (D.Conn. 1975) , aff’d mem., 538 F.2d 315 (2d Cir. 1976) .
Retrieving the full opinion text from the archive…
United States
v.
Devins
76-1007.
Court of Appeals for the Second Circuit.
May 12, 1976.
538 F.2d 315
Cited by 1 opinion  |  Published

538 F.2d 315

U. S.
v.
Devins

No. 76-1007

United States Court of Appeals, Second Circuit

5/12/76

1

S.D.N.Y.

AFFIRMED