Legal Opinion

Thomas Jerry Myers v. United States

Court of Appeals for the Fifth Circuit

Decided June 12, 1981No. 80-3245PublishedCited by 39 opinions

1Opinion of the Court

TATE, Circuit Judge:

Property owner Thomas Jerry Myers brings this appeal from a judgment of the district court that upheld the validity of an Internal Revenue Service levy made pursuant to the provisions of the Federal Tax Lien Act of 1966, 26 U.S.C. §§ 6323 et seq. The property in question had been foreclosed upon and sold, and the federal tax liens cancelled, pursuant to Louisiana’s executory foreclosure proceedings. The plaintiff-appellant Myers acquired the property through a private transaction from the pur chaser at that foreclosure sale. We agree with the district court that the…

2Cases cited19 opinions

  1. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  2. Fuentes v. ShevinSupreme Court of the United States · 1972
  3. Goss v. LopezSupreme Court of the United States · 1975
  4. Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
  5. Bull v. United StatesSupreme Court of the United States · 1935

14 more not listed; retrieve them via the Exa API.

3Cited by39 opinions

  1. Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
  2. Baddour, Inc. And Bmc Sales, Inc., Plaintiffs-Appellees-Appellants v. United States of America, Michael E. PoseyCourt of Appeals for the Fifth Circuit · 1986
  3. United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
  4. Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
  5. Southern Bank of Lauderdale County v. Internal Revenue Service, United States of America, Mid-State Homes, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1985

34 more not listed; retrieve them via the Exa API.

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