Legal Opinion
Holland v. Nix
Court of Appeals for the Fifth Circuit
Decided June 23, 1954No. 14918PublishedCited by 23 opinions
1Opinion of the Court
THOMAS, District Judge.
Cecil Nix, appellee here, plaintiff below, sought and obtained from the district court a judgment against appellant, enjoining him from enforcing against any funds or properties of appellee certain assessments and warrants of dis-traint.
The assessments in question had been made against Nix by Holland as Director of Internal Revenue for the District of Georgia, upon the theory that Nix was “a transferee of a transferee” from his son-in-law, one Robert L. Archer, who owed the government considerable sums of money in taxes. At the time Nix filed his complaint, the…
2Cases cited2 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
3Cited by23 opinions
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Stanley M. Rosenblum v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Singleton v. MathisCourt of Appeals for the Eighth Circuit · 1960
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