Legal Opinion
Tower Production Co. v. United States
District Court, W.D. Oklahoma
Decided July 2, 1945No. Civil Action No. 811PublishedCited by 4 opinions
1Opinion of the Court
VAUGHT, District Judge.
A review of the history of this litigation is necessary to a clear understanding of ¡this opinion.
It appears that Ben H. Wofford was indebted to the United States Government for certain income taxes assessed against. him for the year 1930 amounting to $1,379.-84, with interest thereon. Notice of this tax lien was filed in the office of the county clerk of Oklahoma County, Oklahoma, on December 2, 1932. A portion of this tax subsequently was collected by the Collector of Internal Revenue out of the bankruptcy case of Ben H. Wofford in the Northern District of Oklahoma.
Two…
2Cases cited3 opinions
- Jones v. Tower Production Co.Court of Appeals for the Tenth Circuit · 1941
- Jones v. Tower Production Co.Court of Appeals for the Tenth Circuit · 1943
- Tower Production Co. v. JonesDistrict Court, W.D. Oklahoma · 1942
3Cited by4 opinions
- Hamilton v. NakaiCourt of Appeals for the Ninth Circuit · 1971
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Hamilton v. NakaiCourt of Appeals for the Ninth Circuit · 1972
- Van Keuren v. United StatesNew Jersey Court of Chancery · 1946