in Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee, Plaintiff-Appellee, v. United States of America, Defendant-Appellant. No. 75-2051. Summary Calendar. [Fn*], 521 F.2d 859 (5th Cir. 1975)

Federal Circuits, 5th Cir. (October 23, 1975)

Docket number: 75-2051

Permanent Link: http://vlex.com/vid/rubin-cecil-sheffield-theodore-wade-38387300
Id. vLex: VLEX-38387300

Click here to download this article in graphic format (Acrobat Reader)

Document language

Request manual translation

Search in this document

Document options

Sponsored Ads:

Citations:

Loading article preview... cerrar

cerrar

U.S. Court of Appeals for the 5th Cir. - Isbell Enterprises, Inc., Plaintiff, v. Citizens Casualty Co. of New York, Defendant-Third Party Plaintiff-Appellant, v. Marine Mart, Inc., Third Party Defendant-Appellee., 431 F.2d 409 (5th Cir. 1970)

U.S. Court of Appeals for the 5th Cir. - Gordon White Construction Company, Inc., and Henry A. Stikes, Sr., Trustee, Plaintiffs-Appellees, v. Southland Investment Co. Et Al., Defendants, United States of America, Defendant-Appellant. No. 75-1912. Summary Calendar. [Fn*], 521 F.2d 856 (5th Cir. 1975)

See other documents that cite the same legislation

RSS What's this?

Cited by:

U.S. Supreme Court - Miroyan v. United States, 439 U.S. 1338 (1978)

U.S. Supreme Court - Miroyan v. United States, 439 U.S. 1338 (1978)

U.S. Court of Appeals for the 10th Cir. - United States of America, Plaintiff-Appellee, v. Pansy Stone Chavez and Thomas Tilford Stone, Defendants-Appellants., 603 F.2d 143 (10th Cir. 1979)

U.S. Court of Appeals for the 9th Cir. - United States of America, Plaintiff-Appellee, v. Philip Carwin Pretzinger, Defendant-Appellant. United States of America, Plaintiff-Appellee, v. Michael Dean Roberts, Defendant-Appellant., 542 F.2d 517 (9th Cir. 1976)

U.S. Court of Appeals for the 9th Cir. - United States of America, Appellee, v. Theodore Thomas Curtis, Appellant. United States of America, Appellee, v. Dale Peter Cordova, Appellant. United States of America, Appellee, v. Kevin Andrew Curtis, Appellant. United States of America, Appellee, v. John Phillip Dulin, Appellant., 562 F.2d 1153 (9th Cir. 1977)

U.S. Court of Appeals for the 5th Cir. - United States of America, Plaintiff-Appellee, v. Rex A. Baldwin, Defendant-Appellant. No. 82-2062. Summary Calendar., 691 F.2d 718 (5th Cir. 1982)

U.S. Court of Appeals for the 5th Cir. - United States of America, Plaintiff-Appellee, v. Juan Maria Reyes, Jesus Diaz, Hernando Gutierrez-Andrade and Mario Luis Perez-Jaramillo, Defendants-Appellants., 595 F.2d 275 (5th Cir. 1979)

U.S. Court of Appeals for the 5th Cir. - United States of America, Plaintiff-Appellee, v. Otis Williams, Defendant-Appellant., 581 F.2d 451 (5th Cir. 1978)

U.S. Court of Appeals for the 1st Cir. - United States of America, Appellee, v. John Edward Emery, Defendant-Appellant., 541 F.2d 887 (1st Cir. 1976)

U.S. Court of Appeals for the 5th Cir. - United States of America, Plaintiff-Appellee, v. Frederick Joseph Turk, Defendant-Appellant., 526 F.2d 654 (5th Cir. 1976)

See all citations to this document

Text:

Charles S. White-Spunner, U.S. Atty., Edward J. Vulevich, Jr., Asst. U.S. Atty., Mobile, Ala., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Crombie J. D. Garrett, Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Theodore L. Wade, pro se.

Appeal from the United States District Court for the Southern District of Alabama; Virgil Pittman, Chief Judge.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

PER CURIAM:

The sole issue on appeal in this case is whether Ala.Code Title 33, § 9 meets the "one office" requirement of Int.Rev.Code § 6323(f) for the filing of federal tax liens. The district court held that the requirement was not met.

In Gordon White Construction Company, Inc., Bankrupt, Henry A. Stikes, Sr., Trustee v. Southland Investment Co., et al., 5 Cir. 1975, 521 F.2d 856, decided October 16, 1975, we found on parallel facts that the one office requirement was met.

Reversed and remanded.

[fn*] Rule 18, 5 Cir.; See Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir. 1970, 431 F.2d 409, Part 1.

Sponsored Ads:

Try vLex for FREE for 3 days

Access legal information from United States including:

Constitutions
Forms and Contracts
Legal Books and Journals
Case Law
News and Business
Regulations
U.S. Code

Try vLex without any commitment for 3 days and see why you need it.

3

days of Free Access

Home / United States /

Case Law

vlex /