Legal Opinion
Miller v. Alamo
Court of Appeals for the Eighth Circuit
Decided January 5, 1993No. 91-3116PublishedCited by 20 opinions
1Opinion of the Court
FLOYD R. GIBSON, Senior Circuit Judge.
In Miller v. Alamo, 975 F.2d 547 (8th Cir.1992), we affirmed the district court’s order awarding the Millers the proceeds of a series of execution sales and denying the United States’ attempt to assert a tax lien against those proceeds. The property that was sold consisted primarily of personal property owned by Alamo (or his alter egos) that was subject to liens from both the Millers and the government. The government asserted its lien against the proceeds from the sales, and we affirmed the district court’s judgment in favor of the Millers because the…
2Cases cited17 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Commissioner, Immigration & Naturalization Service v. JeanSupreme Court of the United States · 1990
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
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3Cited by20 opinions
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- James R. Cook, Claimant-Appellant v. Jesse Brown, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 1995
- McLarty v. United StatesCourt of Appeals for the Eighth Circuit · 1993
- McCracken v. PrincipiUnited States Court of Appeals for Veterans Claims · 2001
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