American Honda Motor Co., Inc. v. United States (1973)
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· 32 citation events
across 14 courts.
Showing the 12 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1974 → 2026 · click a year to view the case as of then
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Corwin Consultants, Inc. v. The Interpublic Group of Companies, Inc., Samuel A. Culbertson, Ii, United States… (1975)
If the other creditors had not appeared, the Government could have levied on the taxpayer's property and collected from him without ever filing a notice of lien tax anywhere. 26 U.S.C. § 6331 ; American Honda Motor Co. v. United States, 363 F.Supp. 988, 992 (S.D.N.Y.1973).
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Austin and Laurato, P.A. v. United States (2013)
Honda Motor Co. v. United States, 363 F.Supp. 988, 991-92 (S.D.N.Y.1973).
See State Bank of Fraser v. United States, 861 F.2d 954, 965-67 (6th Cir.1988) (bank’s written request for return of money time barred when more than nine months elapsed between notice of levy and administrative claim); see also Winebrenner v. United States, 924 F.2d 851 (9th Cir.1991) (same); American Honda Motor Co. v. United States, 363 F.Supp. 988, 993 (S.D.N.Y.1973) (same).
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Beresford Williams v. United States (1991)
Dieckmann, 550 F.2d at 624 ; American Honda Motor Co. v. United States, 363 F.Supp. 988, 991-92 (S.D.N.Y.1973).
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Earl Winebrenner v. United States (1991)
See, e.g., State Bank of Fraser v. United States, 861 F.2d 954, 967 (6th Cir.1988) (service of notice of levy on taxpayer's accounts receivable debtors commenced running of statute against unnotified bank with security interest in the accounts receivables); Diekmann v. United States, 550 F.2d 622, 624 (10th Cir.1977) (entrusted funds); Douglas v. United States, 562 F.Supp. 593, 596 (S.D.Ga.1983) (savings and loan account); Carlos v. New York State Dept. of Tax’n, 531 F.Supp.…
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i3 Assembly, LLC v. United States (2020)
Honda Motor Co. v. United States, 363 F. Supp. 988, 991 (S.D.N.Y. 1973) (holding that the “IRS has no duty to notify creditors, qua creditors, of a levy” and “no requirement that IRS seek to discover security interests in the property and funds upon which it levies”).
holding that the “IRS has no duty to notify creditors, qua creditors, of a levy” and “no requirement that IRS seek to discover security interests in the property and funds upon which it levies”
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Williams v. United States (1986)
Expoimpe v. United States, 609 F.Supp. 1098, 1101 (S.D.Fla.1985) (wrongful levy action where Panamanian corporation sued to recover money levied by IRS from bank account); DeGregory v. United States, 395 F.Supp. 171, 174 (E.D.Mich.1975) (wrongful levy action where subcontractor’s funds in trust with general contractor were levied); American Honda Motor Co. v. United States, 363 F.Supp. 988, 991 (S.D.N.Y.1973) (“IRS has no duty to notify creditors, qua creditors, of a levy.”)…
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Barrett Treaty Ltd. v. United States (1985)
American Honda Motors Co. v. United States, 363 F.Supp. at 993 (no requirement that the IRS seek to discover security interests in property even where third person’s security interest was publieally recorded).
no requirement that the IRS seek to discover security interests in property even where third person’s security interest was publieally recorded
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Gordon v. United States (1981)
N.Y. 1974); American Honda Motor Co. v. United States, 363 F. Supp. 988, 992 (S.D.
See American Honda Motor Co. v. United States, 363 F.Supp. 988, 993 (S.D.N.Y.1973); DeGregory v. United States, 395 F.Supp. 171, 173 (E.D.Mich.1975); Newport Nat'l Bank v. United States, 556 F.Supp. 94, 97 (D.R.I.1983); Carlos v. New York State Dept. of Taxation, 531 F.Supp. 359, 362 (N.D.N.Y.1981); United Specialties Inc. v. United States, 443 F.Supp. 87, 88 (D.D.C.1977); Stuyvesant Ins.
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Craig v. United States (1999)
According to the Code of Federal Regulations, the date and time a levy is received by regular or certified mail is the date and time that the levy is made. 26 C.F.R. § 301.6331 -l(e) (further noting that “[i]f, after receipt of a notice of levy, ... a person authorized to act on behalf on the person served signs and notes the date and time of receipt on the notice of levy, the date and time so noted will be presumed to be, in the absence of proof to the contrary, the date an…
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De Gregory v. United States (1975)
See American Honda Motor Co. v. United States, supra, at 991-92 .