Legal Opinion
Mrs. Sarah Jennings Carter v. United States of America Ex Rel. Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 13, 1968No. 25620PublishedCited by 5 opinions
1Opinion of the Court
MITCHELL, District Judge.
This is an appeal from a judgment of the district court, 273 F.Supp. 595 setting aside a preliminary injunction whereby the District Director of the Internal Revenue Service was enjoined from seizing and selling certain real property to satisfy unpaid, adjudicated federal income tax assessments against Hilton V. Carter.
The district court made a finding (with which we are in agreement) that on April 14, 1954, appellant, Sarah Jennings Carter and her husband, Hilton V. Carter, entered into a valid marriage contract in which they renounced the community of acquets and…
2Cases cited11 opinions
- United States v. BessSupreme Court of the United States · 1958
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- United States v. HeffronCourt of Appeals for the Ninth Circuit · 1947
- Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
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3Cited by5 opinions
- United States v. Ralph G. HershbergerCourt of Appeals for the Tenth Circuit · 1973
- United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. BoscoCourt of Appeals for the Fifth Circuit · 1981
- Morrison v. RichardsLouisiana Court of Appeal · 1977
- Cooper v. Hibernia National BankLouisiana Court of Appeal · 1981
- Nash v. NashLouisiana Court of Appeal · 1986