Legal Opinion
Emmanuel A. Ballard v. United States
Court of Appeals for the Fifth Circuit
Decided April 25, 1994No. 93-8361PublishedCited by 13 opinions
1Opinion of the Court
E. GRADY JOLLY, Circuit Judge:
When a partnership failed to pay its assessed payroll taxes, the government levied on the personal property of the plaintiff, asserting that the plaintiff was a general partner in the partnership and was thus liable for its debts and obligations. The plaintiff filed an action for wrongful levy, protesting that he was not a general partner. After a bench trial, the district court held, inter alia, that the plaintiff was a general partner in the partnership and was thus liable for the taxes. Finding no reversible error, we affirm.
I
On September 1, 1983, Messrs.…
2Cases cited14 opinions
- Coastal Plains Development Corp. v. Micrea, Inc.Texas Supreme Court · 1978
- Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
- J.B.N. Morris, Cross-Appellant v. Homco International, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1988
- Underwood v. United StatesCourt of Appeals for the Fifth Circuit · 1941
- Coplin v. StateCourt of Criminal Appeals of Texas · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Joslyn Manufacturing Co. v. Koppers Company, Inc. And the Louisiana & Arkansas Railway CompanyCourt of Appeals for the Fifth Circuit · 1995
- LLEH Inc v. Wichita County, TXCourt of Appeals for the Fifth Circuit · 2002
- Chiu v. Plano Independent School DistrictCourt of Appeals for the Fifth Circuit · 2003
- Metroplexcore, LLC v. Parsons Transportation, Inc.Court of Appeals for the Fifth Circuit · 2014
8 more not listed; retrieve them via the Exa API.