§4303

8 cases·1 followed·3 distinguished·4 cited—12% support

Statute Text — 26 U.S.C. §4303

Statute text not available for this section.

8 Citing Cases

Estate of Florence H. DeVida Johnson, Deceased; Richard B. Perlman, Executor, Petitioners T.C. Memo. 1999-284 · 1999

Here, the stipulated facts reveal only that two judgments were entered against Mr. Johnson.6 On this record, we are unable to find that either Benton Dental or Ms. Johnson was a "judgment lien creditor" within the meaning of section 6323. The Estate of Romani case is inapposite,7 and we hold Ms. Johnson is personally liable as a

Estate of William E. DeMuth, Jr., Deceased, Donald L. DeMuth, Executor, Petitioners T.C. Memo. 2022-72 · 2022

§ 4303(a) (2015) (emphasis added). This statute stands for the proposition that once a check has reached any one of the aforementioned stages in its processing at the time a stop-payment order is made, then the stop-payment order is too late; at that time, a charge may be validly made against the drawer’s account. Therefore, the first (but not the

Dotson v. Griesa 398 F.3d 156 · Cir.

Martinez v. Sun Life Assurance Co. 948 F.3d 62 · Cir.

Family Winemakers of California v. Jenkins 592 F.3d 1 · Cir.

Lady v. Neal Glaser Marine, Inc. 228 F.3d 598 · Cir.

Gary Williams v. Unum Life Insurance Co. 11 F.4th 641 · Cir.