Legal Opinion
Ewing & Thomas P.A. v. Heye
Court of Appeals for the Eleventh Circuit
Decided October 30, 1986No. 85-3760PublishedCited by 42 opinions
1Opinion of the Court
SIMPSON, Senior Circuit Judge:
Ewing and Thomas, P.A., filed suit in district court to obtain the release of a federal tax lien which had been filed against its property as well as attorneys fees and costs incurred in administrative proceedings1 and in district court litigation.
The complaint alleged that the taxpayer had satisfied the obligation secured by the lien but was nevertheless unable to obtain a release of the lien through administrative processes despite the fact that 26 U.S.C. § 6325(a)(1) requires the release of a lien within thirty days of satisfaction. After the suit was filed,…
2Cases cited9 opinions
- Ruckelshaus v. Sierra ClubSupreme Court of the United States · 1983
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Billy H. Ashburn and Faye F. Ashburn v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- United States v. Richard A. HornCourt of Appeals for the First Circuit · 1994
- Sher v. CommissionerUnited States Tax Court · 1987
- Minahan v. CommissionerUnited States Tax Court · 1987
- Sokol v. CommissionerUnited States Tax Court · 1989
- Rutana v. CommissionerUnited States Tax Court · 1987
37 more not listed; retrieve them via the Exa API.