Legal Opinion
United States v. Owen M. Rye
Court of Appeals for the First Circuit
Decided March 2, 1977No. 75-1242PublishedCited by 20 opinions
1Opinion of the Court
COFFIN, Chief Judge.
The sole issue in this appeal is whether the government’s lien for unpaid taxes, see 26 U.S.C. § 6321, can attach to a taxpayer’s right to receive support payments pursuant to a divorce decree. The facts are set forth in the district court’s opinion, 390 F.Supp. 528 (D.Mass.1975).
The government brought suit in the district court seeking a judgment against ap-pellee’s ex-wife for assessed tax liabilities, and foreclosure of federal tax liens upon all of her property and rights to property, including her right to receive support payments from appellee. 1 The district court…
2Cases cited20 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Barber v. Barber Ex Rel. CronkhiteSupreme Court of the United States · 1859
- Griffin v. GriffinSupreme Court of the United States · 1946
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
15 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- St. Louis Union Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1980
- Bank One Ohio Trust Company, N.A., as Trustee of the Albin C. Reitelbach Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Raihl v. United States (In Re Raihl)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
- Palmer K. Schreiber v. Christopher G. KelloggCourt of Appeals for the Third Circuit · 1995
15 more not listed; retrieve them via the Exa API.