Legal Opinion
Laurie W. Tomlinson, Director of Internal Revenue for the State of Florida v. Sidney Poller and James G. Pace
Court of Appeals for the Fifth Circuit
Decided March 25, 1955No. 14967PublishedCited by 19 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
The question here presented is whether the District Court for the Southern District of Florida erred in entering an order requiring the Director of Internal Revenue for the State of Florida to accept a bond in lieu of a recorded lien against appellees, which bond was conditioned entirely differently from the bond prescribed by statute and normally used by the Commissioner of Internal Revenue, in his discretion, and directing that the tax lien be cancelled from the records of Dade County, Florida, pending the prosecution of a suit by appellees to enjoin the collection of…
2Cases cited7 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Taylor v. SecorSupreme Court of the United States · 1876
- Swift & Co. Packers v. Compania Colombiana Del Caribe, S. A.Supreme Court of the United States · 1950
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Metropolitan Life Ins. Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. GarciaCourt of Appeals for the Fifth Circuit · 1975
- MacAlister v. GutermaCourt of Appeals for the Second Circuit · 1958
- United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
- Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. Florida Iron and Metal, Inc.Court of Appeals for the Fifth Circuit · 1961
- Draganescu v. First National BankCourt of Appeals for the Fifth Circuit · 1974
14 more not listed; retrieve them via the Exa API.