Legal Opinion
Ellis Campbell, Jr. And Chester Usry, District Directors, Internal Revenue Service v. Lema Parker Bagley
Court of Appeals for the Fifth Circuit
Decided March 15, 1960No. 17854PublishedCited by 14 opinions
1Opinion of the Court
JONES, Circuit Judge.
In this case the appellants, one the District Director of the Internal Revenue Service of Texas and the other the District Director of the Internal Revenue Service of Louisiana, are claiming a lien, and a priority of lien, and the right to enforce a lien on personal property, incident to the collection of tax revenue owing to the United States. The appellee, Lema Parker Bagley, is a widow whose husband died in 1953. There are three Bagley children. C. H. Bagley is the oldest. At all times here material he lived at Waskom, in Harrison County, Texas, just west of the…
2Cases cited23 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Harkness v. RussellSupreme Court of the United States · 1886
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- South Carolina v. ReganSupreme Court of the United States · 1984
- Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Jones v. CommissionerUnited States Tax Court · 1962
- In Re Howard Marshall Char. Remainder Annuity TrustSupreme Court of Louisiana · 1998
- United States v. Lebanon Woolen Mills CorporationDistrict Court, D. New Hampshire · 1964
9 more not listed; retrieve them via the Exa API.