Legal Opinion

United States v. Heffron

Court of Appeals for the Ninth Circuit

Decided January 7, 1947No. 11226PublishedCited by 44 opinions

1Opinion of the Court

MATHEWS, Circuit Judge.

On December 21] 1942, Bert O. Adams and Ruth Adams, husband and wife, residents of California, acquired title to some real property in Inglewood, California. By a declaration executed, acknowledged and filed for record on November 5, 1943, they selected that property as their homestead. Prior to June 2, 1944, Federal taxes — withholding taxes, insurance contributions taxes, unemployment insurance taxes and coin-operated amusement device taxes — aggregating more than $12,000 were assessed against Bert O. Adams. On June 2, 1944, Bert O. Adams was adjudged a bankrupt. The…

2Cases cited8 opinions

  1. Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
  2. Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
  3. Jones v. KempCourt of Appeals for the Tenth Circuit · 1944
  4. Kyle v. McGuirkCourt of Appeals for the Third Circuit · 1936
  5. Kieferdorf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944

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3Cited by44 opinions

  1. United States v. BessSupreme Court of the United States · 1958
  2. United States v. MitchellSupreme Court of the United States · 1971
  3. United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
  4. Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
  5. United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960

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