IN RE RUBIN CECIL SHEFFIELD, BANKRUPT. THEODORE L. WADE, TRUSTEE, PLAINTIFF-APPELLEE,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
IN RE RUBIN CECIL SHEFFIELD, BANKRUPT. THEODORE L. WADE, TRUSTEE, PLAINTIFF-APPELLEE,
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
521 F.2d 859
Court of Appeals for the Fifth Circuit (1975)
Caution
Cited by 38 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (36 total)
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State v. Brady, 406 So. 2d 1093 (Fla. 1981)
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Theo George Fotianos v. State, 329 So. 2d 397 (Fla. 1st DCA 1976)
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State v. Bowen, 444 So. 2d 1009 (Fla. 1st DCA 1984)
Previewing 3 of 36 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Isbell Enters., Inc. v. Citizens Cas. Co. OF NEW York, 431 F.2d 409 (5th Cir. 1970)
- Gordon White Constr. Co., Inc. v. Southland Inv. Co., 521 F.2d 856 (5th Cir. 1975)