Legal Opinion
Jack E. Fore v. United States
Court of Appeals for the Fifth Circuit
Decided January 21, 1965No. 21255_1PublishedCited by 21 opinions
1Opinion of the Court
INGRAHAM, District Judge:
This is an appeal from a summary judgment adjudicating priority of liens. The question presented is whether a federal tax lien is entitled to priority over a personal judgment which was obtained by the appellant against the taxpayer before the federal lien was recorded but which did not constitute a lien on the taxpayer’s personal property and which had not been levied upon at the time of recordation.
In March, 1963, J. P. Duncan filed suit in the District Court of Harrison County, Texas, against Sunset Drilling Company (the taxpayer) and Cliff W. Trice for the sum of…
2Cases cited8 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Ersa, Inc. v. H. A. Dudley, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- Underwood v. United StatesCourt of Appeals for the Fifth Circuit · 1941
- Beeghly v. WilsonDistrict Court, N.D. Iowa · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- United States of America and Ellis Campbell, Jr. v. Creamer Industries, Inc.Court of Appeals for the Fifth Circuit · 1965
- United States v. CohenDistrict Court, S.D. Florida · 1967
- Litton Industrial Automation Systems, Inc. v. Nationwide Power Corp.Court of Appeals for the Eleventh Circuit · 1997
- Rome Industries, Inc. v. Intsel SouthwestCourt of Appeals of Texas · 1984
16 more not listed; retrieve them via the Exa API.