Legal Opinion

Ballard v. United States

Court of Appeals for the Fifth Circuit

Decided March 25, 1994No. 93-08361Published

1Opinion of the Court

United States Court of Appeals, Fifth Circuit. No. 93-8361 Summary Calendar. Emmanuel A. BALLARD, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. March 28, 1994. Appeal from the United States District Court for the Western District of Texas. Before JOLLY, WIENER, and EMILIO M. GARZA, Circuit Judges. E. GRADY JOLLY, Circuit Judge: When a partnership failed to pay its assessed payro ll 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…

2Cases cited14 opinions

  1. Coastal Plains Development Corp. v. Micrea, Inc.Texas Supreme Court · 1978
  2. Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
  3. J.B.N. Morris, Cross-Appellant v. Homco International, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1988
  4. Underwood v. United StatesCourt of Appeals for the Fifth Circuit · 1941
  5. Coplin v. StateCourt of Criminal Appeals of Texas · 1979

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