Short v. United States
District Court, E.D. Texas
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
JUSTICE, District Judge.
This civil action, involving federal tax liens, 1 is in the nature of an interpleader. Plaintiff, Short, complains that the controversy between the United States and William M. and Alma Jean Holman leaves him in the position of stakeholder, threatened with law suits by both defendants.
Plaintiff entered into a contract with the Holmans on or about June 1, 1973, for the purchase of equipment for use in an Ozark Fried Chicken outlet. Alma Jean Holman was the major shareholder in Ozark Fried Chicken, Inc., at the time in question. Negotiating…
2Cases cited22 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955
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3Cited by13 opinions
- United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. BoscoCourt of Appeals for the Fifth Circuit · 1981
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- Needham v. United StatesDistrict Court, W.D. Oklahoma · 1983
- United States v. EvansDistrict Court, W.D. Texas · 2007
- Villanueva v. WolffNew Jersey Superior Court Appellate Division · 1980
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