Legal Opinion
Simmons v. Thomas
District Court, S.D. Mississippi
Decided April 30, 1993No. 1:92-cv-00384PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM ORDER
DAN M. RUSSELL, Jr., District Judge.
This matter is before this Court on the Motion of the defendant, the United States of America, on behalf of the Internal Revenue Service, for Summary Judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure on the grounds that the properly re corded federal tax lien has priority over the claims of the other parties in this action and that all of the funds at issue should be paid over to the United States.
FACTS
The plaintiff, Donald O. Simmons, brought this action for interpleader and declaratory relief to have the Court determine…
2Cases cited16 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Bull v. United StatesSupreme Court of the United States · 1935
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
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3Cited by6 opinions
- TXG Intrastate Pipeline Co. v. GrossnickleMississippi Supreme Court · 1997
- Fitch v. ValentineMississippi Supreme Court · 2007
- Jerry Fitch, Sr. v. Johnny ValentineMississippi Supreme Court · 2006
- Lentz v. ClarkUnited States Bankruptcy Court, S.D. Mississippi · 2021
- Soutullo v. SmithDistrict Court, N.D. Mississippi · 2020
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