Sheridan v. Allen
Court of Appeals for the Eighth Circuit
In Error to the Circuit Court of the United States for the Eastern District of Missouri.
1Opinion of the Court
HOOK, Circuit Judge.
The Commissioner of Internal Revenue made an assessment against one C. J. Knott of $900 for taxes due as a manufacturer of oleomargarine and certified it to Allen, the collector at St. Louis, Mo., for collection. The collector’s demand for payment was refused, and he thereupon issued a distraint warrant and levied it upon a buggy, a wagon, and a horse as the property of Knott. The property was advertised by the collector and sold to three purchasers. Immediate^ after the sale, Sheridan, a constable of St. Louis, seized the property under a writ of replevin issued by a…
2Cited by8 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Paddock v. SiemoneitTexas Supreme Court · 1949
- Long v. RasmussenDistrict Court, D. Montana · 1922
- Horvitz v. GrangerDistrict Court, W.D. Pennsylvania · 1955
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