green
Positive treatment
Quoted verbatim 5×
11.3 score
G Cite
cited 3× by 2 distinct cases, last quoted 1986 ·
…there is no time limit whatsoever on an action to enforce a timely filed levy or judgment obtained in a timely filed court proceeding.
⚠ not in text
Treatment trajectory · 1980 → 2026 · click a year to view as-of
1980
2003
2026
Top citers, strongest first. 41 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
United States v. Brickman
there is no time limit whatsoever on an action ... to enforce a timely levy or judgment obtained in a timely filed court proceeding.
discussed
Cited as authority (quoted)
United States v. Robbins
this rule is of such long standing that we do not believe the supreme court would carve out an exception without expressly saying so.
examined
Cited as authority (quoted)
United States v. Incorporated Village of Island Park
while the general rule ... is that the sovereign is exempt from the operation of statutes of limitations, an exception to that general rule exists when the sovereign (through the legislature) expressly imposes a limitation period upon itself.
discussed
Cited as authority (quoted)
United States v. Bank of Celina
there is no time limit whatsoever on an action to enforce a timely filed levy or judgment obtained in a timely filed court proceeding.
examined
Cited as authority (quoted)
United States v. Bank of Celina
(2×)
there is no time limit whatsoever on an action to enforce a timely filed levy or judgment obtained in a timely filed court proceeding.
discussed
Cited "see"
In re Stubbs
See United States v. Weintraub, 613 F.2d 612, 619 (6th Cir. 1979) (The doctrine of laches did not bar the IRS from collecting from a third party after a delay of 13 years as the service sought to collect from the taxpayer upon whom the third- Nos. 16-8025/8027 In re Stubbs Page 13 party’s liability was predicated.), cert. denied, 447 U.S. 905 , 100 S. Ct. 2987 (1980).
discussed
Cited "see"
Stein v. Stubbs (In re Stubbs)
See United States v. Weintraub, 613 F.2d 612, 619 (6th Cir. 1979) (The doctrine of laches did not bar the IRS from collecting from a third party after a delay of 13 years as the service sought to collect from the taxpayer upon whom the third-party’s liability was predicated.), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
cited
Cited "see"
United States v. Labine
Accord, United States v. Weintraub, 613 F.2d 612, 618 (6th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
cited
Cited "see"
United States v. Peoples Household Furnishings, Inc., Edward J. Holland, Jr.
Accord, United States v. Weintraub, 613 F.2d 612, 618 (6th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
United States v. Michael Patrick Doran
(2×)
See United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980); see also, Bourjaily v. United States, 483 U.S. 171 , 107 S.Ct. 2775, 2778-79 , 97 L.Ed.2d 144 (1987); United States v. Gomez, 810 F.2d 947, 950 (10th Cir.), cert. denied, 482 U.S. 908 , 107 S.Ct. 2488 , 96 L.Ed.2d 379 (1987).
discussed
Cited "see"
People v. Montoya
(2×)
See United States v. Petersen, 611 F.2d 1313, 1330 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed. 2d 854 (1980); United States v. James, 590 F.2d 575, 582 (5th Cir.), cert. denied, 442 U.S. 917 , 99 S.Ct. 2836 , 61 L.Ed.2d 283 (1979).
discussed
Cited "see"
United States v. Harnage
(2×)
See United States v. Petersen, 611 F.2d 1313 (10th Cir.) cert. denied 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980) (holding a pretrial James hearing is not required in this circuit, the parties need only follow the preferred order of proof rule).
cited
Cited "see"
Haywood v. United States
See generally United States v. Weintraub, 613 F.2d 612, 622 (6th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
United States v. Tony Smith and Kenneth L. Jordan
(2×)
See United States v. McClure, 734 F.2d 484, 487-491 (10th Cir.1984) and United States v. Petersen, 611 F.2d 1313, 1331-1332 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
United States v. Olin Austin, Charles Lynch Paterson, Larry Lee Bates
(2×)
See United States v. Petersen, 611 F.2d 1313, 1330-31 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
Wright Memorial Hospital v. National Labor Relations Board, Region 17
NLRB v. Air Control Products, 335 F.2d 245, 250 (5th Cir.1964); see NLRB v. Metro-Truck Body, *407 Inc., 613 F.2d 746, 749-50 (9th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
United States v. Patrick C. Remigio, A/K/A Joe Cuervo
(2×)
See United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
United States v. DeFabritus
(2×)
See United States v. Klein, 474 F.Supp. 1243 , 1246 n. 6 (S.D.N.Y.), aff’d mem., 614 F.2d 1292 (2d Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 853 (1980).
discussed
Cited "see"
United States v. THIRD NAT. BK. OF NASHVILLE, TENN.
The Bank can raise only two defenses against the Government’s efforts to enforce its lien: either it was not in possession of property of the taxpayer which was subject to levy or the taxpayer’s property it was in possession of was subject to a prior judicial attachment or execution. 26 U.S.C. § 6332 (a); accord, United States v. Weintraub, 613 F.2d 612, 616, 622-23 (6th Cir. 1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980); United States v. Citizens and Southern National Bank, 538 F.2d 1101 (5th Cir.1976), cert. denied, 430 U.S. 945 , 97 S.Ct. 1579 , 51 L.Ed.2d …
discussed
Cited "see"
United States of America and Larry D. McLain v. L.A. Linsteadt, as President, and Wannelle Linsteadt, as Vice President of Pronto, Inc., United States of America, and Larry McLain v. Northeast National Bank, L.A. And Wannelle Linsteadt and Pronto, Inc., Intervenors-Appellants
See United States v. First National State Bank of New Jersey, 616 F.2d 668, 673-74 (3rd Cir.1980), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980) (explaining why 1099 and 1087 forms sent to the IRS by third party recordkeepers may be nonretrievable). 18 Following Davis, we find that although some of the requested information may technically be in the "possession" of the IRS, being incapable of practical retrieval they are not availably possessed by the IRS, the request in the summons at issue here does not constitute an "unnecessary" or "harassing" request requiring nonenf…
discussed
Cited "see"
United States v. Linsteadt
See United States v. First National State Bank of New Jersey, 616 F.2d 668, 673-74 (3rd Cir.1980), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980) (explaining why 1099 and 1087 forms sent to the IRS by third party recordkeepers may be nonretrieva-ble).
discussed
Cited "see"
Zenith Radio Corp. v. Matsushita Electric Industrial Co.
See United States v. Petersen, 611 F.2d 1313 , 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2986 , 64 L.Ed.2d 854 (1980); United States v. Stanchich, 550 F.2d 1294, 1297-99 (2d Cir.1977); United States v. Petroz ziello, 548 F.2d 20, 23 (1st Cir. 1977).
discussed
Cited "see"
In re Japanese Electronic Products Antitrust Litigation
See United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2986 , 64 L.Ed.2d 854 (1980); United States v. Stanchich, 550 F.2d 1294, 1297-99 (2d Cir.1977); United States v. Petrozziello, 548 F.2d 20, 23 (1st Cir.1977).
discussed
Cited "see"
United States v. Commonwealth Federal Savings & Loan
See United States v. First National State Bank of New Jersey, 616 F.2d 668, 671 (3d Cir.), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980); United States v. Garden State National Bank, supra, 607 F.2d at 70 .
discussed
Cited "see"
Marshall v. United Steelworkers
See Sadlowski v. Marshall, 464 F.Supp. 858 (D.D.C.) (rejecting Sadlowski’s challenge to the Department of Labor’s refusal to bring suit to challenge the election), aff'd mem., No. 79-1461 (D.C.Cir.1979), cert. denied, 447 U.S. 905, 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980). .
discussed
Cited "see"
Ray Marshall v. United Steelworkers Of America, Afl-Cio-Clc
See Sadlowski v. Marshall, 464 F.Supp. 858 (D.D.C.) (rejecting Sadlowski's challenge to the Department of Labor's refusal to bring suit to challenge the election), aff'd mem., No. 79-1461 (D.C.Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980) 5 Plaintiffs have requested that any remand be to a different judge and magistrate than the ones who have heard this case since its inception.
discussed
Cited "see"
United States v. Charles Armen Calabrese, Samuel Ray Calabrese, Charles R. Knowles
(2×)
See United States v. Petersen, 611 F.2d 1313, 1330 (10th Cir. 1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see"
Edward Sadlowski, Jr. v. United Steelworkers of America, Afl-Cio-Clc, F. Ray Marshall, Secretary of Labor. Edward Sadlowski, Jr. v. United Steelworkers of America, Afl-Cio-Clc
See Sadlowski v. Marshall, 464 F.Supp. 858 (D.D.C.), aff'd mem., No. 79-1461 (D.C.Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980). 4 The next biennial convention of the Union in 1978 enacted Article V, Section 27 (set forth as an Appendix to this opinion) as an amendment to the Union Constitution.
cited
Cited "see"
Sadlowski v. United Steelworkers of America
See Sadlowski v. Marshall, 464 F.Supp. 858 (D.D.C.), aff’d mem., No. 79-1461 (D.C.Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
Security Counselors, Inc. v. United States
See, e.g., United States v. Wein-traub, 613 F.2d 612, 614-18 (6th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980); cf. United States v. Eiland, 223 F.2d 118, 121 (4th Cir.1955).
cited
Cited "see, e.g."
United States v. Rafael Corsino
See also United States v. Ven-Fuel, Inc., 602 F.2d 747, 752 (5th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
United States v. Republic Insurance Company
On the other side of the issue there is a line of authority, relied upon by the government, holding that “the United States is not bound by state statutes of limitation or subject to the defense of laches in enforcing its rights.” United States v. Summerlin, 310 U.S. 414, 416 , 60 S.Ct. 1019, 1020 , 84 L.Ed. 1283 (1940); see also United States v. Weintraub, 613 F.2d 612, 619 (6th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
United States v. Thomas Norman Gay
(2×)
“The evidence — both direct and circumstantial, together with the reasonable inferences to be drawn therefrom — is sufficient if, when taken in the light most favorable to the government, the fact finder may find the defendant guilty beyond a reasonable doubt.” United States v. Yates, 470 F.2d 968, 970 (10th Cir.1972) (quoting United States v. Ortiz, 445 F.2d 1100, 1103 (10th Cir.1971), cert. denied, 404 U.S. 993 , 92 S.Ct. 541 , 30 L.Ed.2d 545 (1971)); see also United States v. Petersen, 611 F.2d 1313, 1317 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 …
discussed
Cited "see, e.g."
United States v. Willie Davis Brown, A/K/A Will Brown
(2×)
See also United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980); United States v. Watson, 594 F.2d 1330, 1340 (10th Cir.), cert. denied, 444 U.S. 840 , 100 S.Ct. 78 , 62 L.Ed.2d 51 (1979).
discussed
Cited "see, e.g."
United States v. Dickey
(2×)
See also United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
United States v. Dickey
(2×)
See also United States v. Petersen, 611 F.2d 1313, 1327 (10th Cir.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
Carlingswitch, Inc. v. United States
(2×)
See also 1776 K Street Assoc. v. United States, 602 F.2d 354, 357 (Ct.Cl.1979), cert. denied, 447 U.S. 905 , 100 S.Ct. 2985 , 64 L.Ed.2d 853 (1980).
cited
Cited "see, e.g."
Townsend v. Columbia Operations
See 9 Moore’s Federal Practice ¶ 210.08[1]; see also United States v. First National State Bank, 616 F.2d 668 , 671 n.4 (3d Cir.), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
cited
Cited "see, e.g."
Townsend v. Columbia Operations
See 9 Moore's Federal Practice P 210.08(1); see also United States v. First National State Bank, 616 F.2d 668 , 671 n.4 (3d Cir.), cert. denied, 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980).
discussed
Cited "see, e.g."
Piontek v. Ceritano
See, also, United States v. Weintraub, 613 F.2d 612, 621-623 (6 Cir. 1979), cert. den. 447 U.S. 905 , 100 S.Ct. 2987 , 64 L.Ed.2d 854 (1980); Magavern v. United States, 550 F.2d 797 (2 Cir. 1977), cert. den. 434 U.S. 826 , 98 S.Ct. 74 , 54 L.Ed.2d 84 (1977); United States v. Sterling Nat.
cited
Cited "see, e.g."
United States v. Richard Brewer, Johnny Ray McPhail Billy Burns and Red M. Cain, Defendants
See, e. g., United *800 States v. Petersen, 611 F.2d 1313 (10th Cir. 1979), cert. denied, - U.S. -, 100 S.Ct. 2985 , 64 L.Ed.2d 854 (1980).
Retrieving the full opinion text from the archive…
1776 K Street Associates
v.
United States
v.
United States
No. 79-1314.
Supreme Court of the United States.
Jun 9, 1980.
Cited by 27 opinions | Published
Ct. Cl. Certiorari denied.