Legal Opinion
United States v. Miller Brothers Construction Company, Rapidways, Inc.
Court of Appeals for the Tenth Circuit
Decided November 13, 1974No. 74-1028PublishedCited by 53 opinions
1Opinion of the Court
HILL, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the District of Kansas ordering foreclosure of federal tax liens against certain real property, the ownership of which is in dispute.
The facts leading up to this appeal are complex and may be summarized as follows. Anthony Sielman owned certain land in Kansas City, Kansas. In 1952, Wilmer Miller (taxpayer) purchased this land but directed Sielman to deed it to Edward and Nellie Schmidt. The Schmidts, taxpayer’s brother-in-law and sister-in-law, had no interest in the land but held it solely as…
2Cases cited4 opinions
- Bill Ransom v. Frances Hugh Brennan, of the Estate of William J. Brennan,deceasedCourt of Appeals for the Fifth Circuit · 1971
- Omri E. Daniels, Jr., Barge Hiskey and Bentley M. McMullin v. C. Sewell ThomasCourt of Appeals for the Tenth Circuit · 1955
- Armstrong Cork Company v. John T. Lyons and Ruth E. Lyons, Co-Partners Doing Business as Lyons Utility CompanyCourt of Appeals for the Eighth Circuit · 1966
- First Federal Savings & Loan Assn. v. LiebertSupreme Court of Kansas · 1965
3Cited by53 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Richard Zanowick v. Baxter Healthcare Corp.Court of Appeals for the Ninth Circuit · 2017
- Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United StatesDistrict Court, D. Montana · 1992
- Grandbouche v. LovellCourt of Appeals for the Tenth Circuit · 1990
48 more not listed; retrieve them via the Exa API.