VERTEX INVESTMENT CO.

v.

SCHWABACHER ET AL., EXECUTORS, ET AL.

Citator

Cited By

• United States v. Edward I. Eiland in Bankr. of Sport Coal Co., Inc., 223 F.2d 118 (4th Cir. 1955)
  …garnishment proceeding. There is no necessity for adjudicating the amount of the tax under the statutory proceeding, United States v. Morris & Essex R. Co., 2 Cir., 135 F. 2d 711, certiorari denied, Morris & Essex R. Co. v. Delaware, L. & W. R. Co., 320 U.S. 754, 64 S.Ct. 61, 88 L.Ed. 449; and, consequently, the service of such notice results in what is virtually a transfer to the government of the indebtedness, or the amount thereof necessary to pay the tax, so that payment to the government pursuant to th…
• United States v. Metro. Life Ins. Co., 256 F.2d 17 (4th Cir. 1958)
  …garnishment proceeding. There is no necessity for adjudicating the amount of the tax under the statutory proceeding, United States v. Morris & Essex R. Co., 2 Cir., 135 F. 2d 711, certiorari denied Morris & Essex R. Co. v. Delaware, L. & W. R. Co., 320 U.S. 754, 64 S.Ct. 61, 88 L.Ed. 449; and, consequently, the service of such notice results in what is virtually a transfer to the government of the indebtedness, or the amount thereof necessary to pay the tax, so that payment to the government pursuant to th…