United States v. Estate of Donnelly
District Court, E.D. Michigan
1Opinion of the Court
OPINION and ORDER
KAESS, District Judge.
Facts:
This is a suit in equity filed under Sections 7401 and 7403 of the Internal Revenue Act of 1954. The bill of complaint seeks to foreclose certain real property located in Livingston County, Michigan, arising out of a deficiency assessment of income tax against Thomas S. Donnelly, Sr., and to give priority over the rights of defendants Oscar A. Carlson and Genevieve S. Carlson, who are subsequent purchasers of the property in good faith and for value.
The facts are not in dispute and are as follows: On April 16, 1949, Thomas S. Donnelly, Sr. and…
2Cases cited11 opinions
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Norton v. Shelby CountySupreme Court of the United States · 1886
- United States v. SummerlinSupreme Court of the United States · 1940
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- National Labor Relations Board v. Rockaway News Supply Co.Supreme Court of the United States · 1953
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3Cited by8 opinions
- United States v. Estate of DonnellySupreme Court of the United States · 1970
- Justice v. CarterCourt of Appeals for the Eighth Circuit · 1992
- United States v. Estate of Thomas S. Donnelly, Sr., Oscar A. Carlson and Genevieve S. CarlsonCourt of Appeals for the Sixth Circuit · 1969
- In the Matter of Autorama Tool & Die Company, Bankrupt. Henry Faulk v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Bankr. L. Rep. P 74,928, 36 Fed. R. Evid. Serv. 930 Richard H. Justice and Bonnie L. Justice, Appellants/cross-Appellee v. David O. Carter, Appellee/cross-AppellantCourt of Appeals for the Eighth Circuit · 1992
3 more not listed; retrieve them via the Exa API.