Legal Opinion
Jones v. Kemp
Court of Appeals for the Tenth Circuit
Decided July 5, 1944No. 2884PublishedCited by 32 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The ultimate question presented for our decision is whether property which H. C. Jones as Collector of Internal Revenue seeks to subject to the Federal tax liability of a taxpayer is exempt from distraint and sale under Sections 3690 and 3692, Internal Revenue Code, 26 U.S.C.A., because of the homestead exemptions granted to a husband and wife under the Constitution and laws of Oklahoma. The question is not raised, and we do not decide whether the pleadings and facts raise substantial issues of fact and law to which the United States is a necessary party, and has given…
2Cases cited27 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Poe v. SeabornSupreme Court of the United States · 1930
- United States Ex Rel. Tennessee Valley Authority v. PowelsonSupreme Court of the United States · 1943
- Moore v. United StatesSupreme Court of the United States · 1895
- United States v. PelzerSupreme Court of the United States · 1941
22 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- United States v. HeffronCourt of Appeals for the Ninth Circuit · 1947
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
27 more not listed; retrieve them via the Exa API.