Legal Opinion

United States v. Speir

District Court, S.D. Georgia

Decided December 2, 1992No. CV 491-246PublishedCited by 1 opinion

1Opinion of the Court

ORDER AND MEMORANDUM

NANGLE, District Judge.

This action was brought to collect the balance owed on a promissory note given to a delinquent taxpayer, Spence, by the defendant, his wife, for the sale of certain realty. The issue presented at trial was whether the defendant satisfied her debt to Spence by providing his mother with a rent-free apartment and by paying approximately $6,024.26 on Spence’s behalf prior to a tax levy. After consideration of the pleadings, the testimony of witnesses, and the exhibits at trial, the Court makes the following findings of fact and conclusions of law.

FINDINGS…

2Cases cited10 opinions

  1. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  2. Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
  3. United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
  4. William Little v. United StatesCourt of Appeals for the Ninth Circuit · 1983
  5. United States v. Metropolitan Life InsuranceCourt of Appeals for the Eleventh Circuit · 1989

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3Cited by1 opinion

  1. Thornburg v. Ball Memorial Hospital, Inc.Indiana Court of Appeals · 1998

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