Legal Opinion

United States v. Worley Dunn v. Worley

Court of Appeals for the Sixth Circuit

Decided June 2, 1954No. 11976_1PublishedCited by 21 opinions

1Opinion of the Court

SIMONS, Chief Judge.

The controlling questions posed in these appeals involve title to real estate claimed by the trustee of a bankrupt corporation which acquired it from a predecessor partnership, the priority of liens filed by the United States for income taxes due from the individual members of the partnership, and the validity of a judgment entered against the United States.

In 1939, William Hoyt Elliott and Claude H. Worley became partners in a merchandising business in Nashville, Tennessee, under the firm name of National Specialty Company. On Nov. 20, 1942, the partnership purchased two…

2Cases cited8 opinions

  1. Dalehite v. United StatesSupreme Court of the United States · 1953
  2. Burnet v. LeiningerSupreme Court of the United States · 1932
  3. Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
  4. United States v. KaufmanSupreme Court of the United States · 1925
  5. Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935

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3Cited by21 opinions

  1. Harris County v. DowlearnCourt of Appeals of Texas · 1972
  2. Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
  3. James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
  4. Amanda York Beaty and Nancie York Gunter v. United StatesCourt of Appeals for the Sixth Circuit · 1991
  5. F. P. Baugh, Inc., a California Corporation v. Little Lake Lumber Company, AKA Little Lake Lumber Co., a Partnership, United States of AmericaCourt of Appeals for the Ninth Circuit · 1962

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