Legal Opinion
United States v. Hutcherson
Court of Appeals for the Eighth Circuit
Decided April 17, 1951No. 14257_1PublishedCited by 58 opinions
1Opinion of the Court
COLLET, Circuit Judge.
This action involves the question of whether the lien of the United States for unpaid federal income taxes owed by a husband, attaches to the interest of the husband in Missouri real estate owned by the husband and wife as tenants by the entirety so that the husband may not join with the wife in conveying the property free from the lien. That question arises from the following facts.
On March 26, 1947, the real estate involved was conveyed to J. E. Hutcherson and Lois G. Hutcherson, his wife, as tenants by the entirety. For the year 1947 Hutcherson and his wife filed…
2Cases cited25 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. MalcolmSupreme Court of the United States · 1931
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3Cited by58 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. CraftSupreme Court of the United States · 2002
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
53 more not listed; retrieve them via the Exa API.