Legal Opinion

United States v. Orr

District Court, W.D. Texas

Decided August 28, 2018No. 16-CV-00218-RCLPublishedCited by 2 opinions

1Opinion of the Court

ROYCE LAMBERTH, UNITED STATES DISTRICT JUDGE

One of the defendants, Mr. Tom Orr, is liable to the United States for unpaid income taxes. ECF No. 31. He and his wife, Mrs. Carolyn Orr (the other defendant), now live on a 101.595-acre tract of land in Cost, Texas (the "Cost Property"). The Government has filed federal tax liens against Mr. Orr and all his property. The only remaining issue is this: May the government satisfy Mr. Orr's tax liability by foreclosing on and selling the Cost Property?

This question is made difficult by the defendants' assertion that the Cost Property is Mrs. Orr's…

2Cases cited27 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  3. United States v. MitchellSupreme Court of the United States · 1971
  4. Rogers v. Ricane Enterprises, Inc.Texas Supreme Court · 1994
  5. T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979

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3Cited by2 opinions

  1. Silverthorne Seismic, LLC v. Sterling Seismic Services, Ltd.District Court, S.D. Texas · 2021
  2. United States v. Arthur Dale LothringerDistrict Court, W.D. Texas · 2020

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