Legal Opinion
United States v. Homer Pittman, Helen Jakob, and L. C. Christensen
Court of Appeals for the Seventh Circuit
Decided September 24, 1971No. 18652_1PublishedCited by 57 opinions
1Opinion of the Court
PELL, Circuit Judge.
The United States brought this action to foreclose federal tax liens against six parcels of real estate allegedly owned by the taxpayer Homer Pittman. 1 The district court ordered the liens foreclosed and the property sold to satisfy the tax claim. The taxpayer appeals contending that the tax has been satisfied by a prior levy on one of the six parcels. The issue presented is whether there was a levy effective to satisfy the tax.
Certain facts are not subject to dispute on this appeal. Pittman’s income tax liability to the United States was $34,085.25 plus interest.…
2Cases cited7 opinions
- Springer v. United StatesSupreme Court of the United States · 1881
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. O'DELLCourt of Appeals for the Sixth Circuit · 1947
- Givan v. CripeCourt of Appeals for the Seventh Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Murphy v. United StatesCourt of Appeals for the First Circuit · 1995
- Phelps v. United StatesSupreme Court of the United States · 1975
- Central States, Southeast and Southwest Areas Pension Fund v. Burton SlotkyCourt of Appeals for the Seventh Circuit · 1992
- Dorl v. CommissionerUnited States Tax Court · 1972
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
52 more not listed; retrieve them via the Exa API.