Legal Opinion
Mulcahy v. United States
District Court, S.D. Texas
Decided March 11, 1966No. Civ. A. 65-H-600PublishedCited by 2 opinions
1Opinion of the Court
INGRAHAM, District Judge.
The question for decision in this case is whether or not the earnings of a wife in the community property state of Texas may be seized by the federal government to satisfy a tax liablity of the husband.
The plaintiff, Lessie S. Mulcahy, seeks a permanent injunction against the United States- and R. L. Phinney, District Director of Internal Revenue, to restrain their agents from levying upon her personal earnings, and a declaratory judgment that these earnings may not be collected in satisfaction of the tax liability of her husband.
The husband’s liability (itself…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Arnold v. LeonardTexas Supreme Court · 1925
- Stone v. United StatesDistrict Court, W.D. Washington · 1963
- Bice v. CampbellDistrict Court, N.D. Texas · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Frank L. Broday v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Daniel J. Mulcahy and Lessie Mulcahy v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1968