Legal Opinion
United States v. Ralph G. Hershberger
Court of Appeals for the Tenth Circuit
Decided March 13, 1973No. 72-1416PublishedCited by 33 opinions
1Opinion of the Court
HILL, Circuit Judge.
The United States of America appeals from a summary judgment dismissing its suit to foreclose federal tax liens against the interest of Ralph G. Hershberger in homestead property owned by him and his wife, Esther. The United States District Court for the District of Kansas, 338 F.Supp. 804, held that Esther’s homestead exemption under the laws of the State of Kansas prevented the United States from enforcing its tax lien against the homestead property. We agree.
Ralph and Esther jointly own real property of less than one acre in the city of Wichita, Kansas, which they…
2Cases cited27 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- John W. Brennan v. University of KansasCourt of Appeals for the Tenth Circuit · 1971
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- Morris v. WardSupreme Court of Kansas · 1869
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
22 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- James Allen Budde v. Ling-Temco-Vought, Inc., D/B/A Kentron Hawaii, Ltd.Court of Appeals for the Tenth Circuit · 1975
- Bank of Kansas v. DavisonSupreme Court of Kansas · 1993
- United States v. Richard B. HuntCourt of Appeals for the Tenth Circuit · 1975
- McDaniel v. JonesSupreme Court of Kansas · 1984
28 more not listed; retrieve them via the Exa API.