Legal Opinion
Iris C. Tillery v. Charles Parks, District Director of Internal Revenue Service, and the United States of America, by and Through John E. Green
Court of Appeals for the Tenth Circuit
Decided October 28, 1980No. 78-1915PublishedCited by 13 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
Plaintiff and her husband own their Oklahoma homestead as joint tenants. The husband defaulted in his obligation to pay $29,759.45 in withholding taxes as the responsible officer of two corporations. The Internal Revenue Service filed federal tax liens for the unpaid taxes against all of the husband’s property, including his interest in the homestead.
Plaintiff brought this action to quiet title to the homestead. The district court granted relief on the authority of our decision in United States v. Hershberger, 475 F.2d 677 (10th Cir. 1973), and ordered the tax liens…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- United States v. Ralph G. HershbergerCourt of Appeals for the Tenth Circuit · 1973
- Jones v. KempCourt of Appeals for the Tenth Circuit · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- Bell & Beckwith v. United States of America, Internal Revenue Service, Donna D. CannonCourt of Appeals for the Sixth Circuit · 1985
- Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1993
- United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. BoscoCourt of Appeals for the Fifth Circuit · 1981
- Dennis W. Hoornstra v. United States of America, and the State of IllinoisCourt of Appeals for the Seventh Circuit · 1992
8 more not listed; retrieve them via the Exa API.