Legal Opinion
City of Dallas, Texas v. United States
Court of Appeals for the Fifth Circuit
Decided December 12, 1966No. 23160PublishedCited by 5 opinions
1Opinion of the Court
COLEMAN, Circuit Judge:
This is an appeal from the Judgment of the District Court which affirmed the findings and opinion of the Referee in Bankruptcy that a tax lien in favor of the United States was superior to a municipal personal property tax lien in favor of the City of Dallas. We affirm.
On and after January 1, 1963, the taxpayer was located and doing business in the City of Dallas, his personal property being subject to advalorem taxes lawfully imposed by the city.
On August 13, 1963, taxpayer filed a petition in bankruptcy.
On May 2, 1963, May 10, 1963, and July 15, 1963, the District…
2Cases cited5 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. SampsellCourt of Appeals for the Ninth Circuit · 1946
- United States v. Scott W. Allen, Jr.Court of Appeals for the Fifth Circuit · 1964
- United States of America, Acting by and Through the Internal Revenue Service v. William R. Bradley, TrusteeCourt of Appeals for the Fifth Circuit · 1963
3Cited by5 opinions
- Miller v. United StatesDistrict Court, N.D. California · 1991
- First Nat. Bank of Cartersville v. HillDistrict Court, N.D. Georgia · 1976
- Atlas, Inc. v. United StatesDistrict Court, D. North Dakota · 1978
- First Nat. Bank of Cartersville v. HillDistrict Court, N.D. Georgia · 1975
- Ago, Florida Attorney General Reports1974