Legal Opinion
J. Robert D. Smith and Betty Newland Smith v. United States
Court of Appeals for the Sixth Circuit
Decided May 30, 1958No. 13309_1PublishedCited by 6 opinions
1Opinion of the Court
MATHES, District Judge.
Appellants, husband and wife, appeal from a judgment of the District Court decreeing foreclosure of appellee’s tax lien on real property situate in Erie County, Ohio, claimed by reason of assessments for appellant J. Robert D. Smith’s 1942 and 1943 income taxes.
The land involved had been acquired by appellant Robert Smith, through inheritance upon the death of his mother, after the assessment lists had been received by the Collector [Int.Rev.Code of 1939 § 3671, 26 U.S.C.A. (I.R.C.1939) § 3671], and was conveyed by warranty deed for allegedly valuable consideration to…
2Cases cited8 opinions
- United States v. Bank of New York & Trust Co.Supreme Court of the United States · 1936
- Farmers' Loan & Trust Co. v. Lake Street Elevated RailroadSupreme Court of the United States · 1900
- Harkin v. BrundageSupreme Court of the United States · 1928
- Hagan v. LucasSupreme Court of the United States · 1836
- Dennison Brick & Tile Co. v. Chicago Trust Co.Court of Appeals for the Sixth Circuit · 1923
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- The Rev. Andrew P. Jacobs v. Kenneth Deshetler, Superintendent of Insurance of the State of OhioCourt of Appeals for the Sixth Circuit · 1972
- United States v. Henry E. PerryCourt of Appeals for the Fifth Circuit · 1973
- Simmons v. United StatesCourt of Appeals of North Carolina · 1981
- J. Robert D. Smith and Betty Newland Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- J. Robert D. Smith and Betty Newland Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1958
1 more not listed; retrieve them via the Exa API.