Legal Opinion
The City of Sherman and Sherman Independent School District v. United States
Court of Appeals for the Fifth Circuit
Decided August 26, 1968No. 24675PublishedCited by 8 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
This appeal presents the question of lien priority between delinquent ad valorem taxes on personal property assessed by a city and school district and a chattel mortgage on the same personalty assigned to the Small Business Administration. Robert E. Brown, d/b/a Bob Brown Drive-In Supply, failed to pay ad valorem taxes validly assessed by the City of Sherman, Texas and the Sherman Independent School District on his personal property for the years 1957-63. The sum delinquent, with penalties and interest, is $2,309.74.
On April 12, 1961, Brown executed a chattel…
2Cases cited8 opinions
- Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- Small Business Administration v. McClellanSupreme Court of the United States · 1960
- 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
- In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of AmericaCourt of Appeals for the Third Circuit · 1965
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Marion H. MacKenzie United States of America v. Engine Service Co., Inc., an Arizona CorporationCourt of Appeals for the Ninth Circuit · 1975
- Kimbell Foods, Inc. v. Republic National Bank Of DallasCourt of Appeals for the Fifth Circuit · 1977
- Kimbell Foods, Inc. v. Republic National BankCourt of Appeals for the Fifth Circuit · 1977
- Ideco Division of Dresser Industries, Inc. v. Chance Drilling Company, Inc., Small Business Administration, ImpleadedCourt of Appeals for the Fifth Circuit · 1970
- Sorenson v. Board of County Commissioners (In Re Knights Athletic Goods, Inc.)District Court, D. Kansas · 1991
3 more not listed; retrieve them via the Exa API.