Legal Opinion
United States v. Blakeman ex rel. Estate of Blakeman
Court of Appeals for the Fifth Circuit
Decided July 21, 1992No. 91-1027PublishedCited by 5 opinions
1Opinion of the Court
EMILIO M. GARZA, Circuit Judge:
The United States brought this suit seeking judgment against the estate of C.E. Blakeman for federal estate taxes and to foreclose a federal tax lien against property of the estate.1 The district court entered judgment in favor of the United States, enforced the government’s general federal tax lien, and ordered foreclosure of certain estate property. 750 F.Supp. 216 (N.D.Tex.1990). The parties have filed cross-appeals.
I
A
C.E. Blakeman (“C.E.”) died on May 25, 1978. He was survived by his wife, Maudine Blakeman (“Mrs. Blakeman”), and three children from a…
2Cases cited44 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- United States v. RodgersSupreme Court of the United States · 1983
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Doris R. Edwards, Etc., Cross-Appellant v. Sears, Roebuck and Company, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1975
- Sullivan v. BarnettTexas Supreme Court · 1971
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3Cited by5 opinions
- Johansen v. United StatesDistrict Court, D. Massachusetts · 2005
- Rush Truck Centers v. BouchieCourt of Appeals for the Fifth Circuit · 2003
- United States v. VicoDistrict Court, S.D. Florida · 2019
- TAPSS, L.L.C. v. Nunez Co.District Court, W.D. Texas · 2005
- United States of America, Plaintiff-Appellant-Cross-Appellee v. James Neal Blakeman, as of the Estate of C.E. Blakeman, Deceased, Robert Earl Blakeman and Karen A. Whaley, Defendants-Appellees-Cross- and Cross-Appellees, Ridglea Bank v. Maudine Blakeman, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Fifth Circuit · 1993