Legal Opinion
United States of America and Ellis Campbell, Jr. v. Creamer Industries, Inc.
Court of Appeals for the Fifth Circuit
Decided July 2, 1965No. 21188_1PublishedCited by 35 opinions
1Opinion of the Court
RIVES, Circuit Judge.
This action was brought by a purchaser from the taxpayer. The deed had inadvertently failed to include certain real property located in Tarrant County, Texas. A correcting deed was executed and recorded after the tax lien was filed. The question is whether the federal tax lien attaches to the property erroneously omitted from the original deed.
On January 21, 1959, Creamer Industries, Inc., the ultimate purchaser, and Maxwell Steel Company, Inc., the taxpayer, entered into a contract whereby all of Maxwell’s assets were to be transferred and conveyed to Creamer. The…
2Cases cited19 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Mansfield, Coldwater & Lake Michigan Railway Co. v. SwanSupreme Court of the United States · 1884
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
14 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Bernhard v. Whitney National BankCourt of Appeals for the Fifth Circuit · 2008
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. RochelleCourt of Appeals for the Fifth Circuit · 1966
- In the Estate of Norman L. Johnson, Deceased. Melvin M. Engel, of the Estate of Norman L. Johnson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1988
- Robert Prewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1986
30 more not listed; retrieve them via the Exa API.