Legal Opinion
United States v. Schroeder
District Court, S.D. Iowa
Decided March 10, 1962No. Civ. 2-422PublishedCited by 5 opinions
1Opinion of the Court
STEPHENSON, Chief Judge.
On January 23,1959, the Commissioner of Internal Revenue made assessments of federal income taxes against the defendants Harry and Amanda Schroeder for the years 1944-1947 in the amount of $1,133,949.39. After demand and refusal to pay said taxes, notices of tax liens were filed pursuant to Iowa law in Fremont County (Fremont) and Mills County (Mills), Iowa on December 3 and December 12, 1959, respectively. 1 This action was instituted in March, 1961, to foreclose the government’s tax liens. A receiver was appointed 2 to enforce the liens of the United States.
This…
2Cases cited15 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
- United States v. OklahomaSupreme Court of the United States · 1923
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- W. T. Jones and Company, Incorporated, and Noland Company, Inc., and Marvin Moseley v. Foodco Realty, Inc., and United States of AmericaCourt of Appeals for the Fourth Circuit · 1963
- United States v. National Furniture Company, Inc.Court of Appeals for the Eighth Circuit · 1965
- In re National Furniture Co.District Court, W.D. Arkansas · 1964
- Citrus Bowl, Inc. v. Colonial Farms, Inc.New York Supreme Court · 1965
- In re BelkinDistrict Court, W.D. Michigan · 1964