Legal Opinion
Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America, Department of the Treasury Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided November 20, 1991No. 90-7095PublishedCited by 9 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Plaintiffs, the wife and children of Whit Pate, appeal from an adverse judgment entered by the district court on cross-motions for summary judgment in this quiet title action. The gravamen of the action concerns the validity of certain tax liens asserted against plaintiffs’ property, which derive exclusively from the admitted tax liability of Whit Pate. 1
The stipulated facts underlying the district court’s decision, which are set forth in some detail in its Findings of Fact and Conclusions of Law filed November 26, 1990 (Findings and Conclusions), need only be briefly…
2Cases cited20 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- Randy Abercrombie v. City of Catoosa, Oklahoma Mayor Curtis Conley and Police Chief Benny DirckCourt of Appeals for the Tenth Circuit · 1990
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Cacy v. CacySupreme Court of Oklahoma · 1980
- United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Glenda S. Scoville v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1993
- McGavin v. Segal (In Re McGavin)Court of Appeals for the Tenth Circuit · 1999
- United States v. TingeyCourt of Appeals for the Tenth Circuit · 2013
- Glenda Scoville v. United StatesCourt of Appeals for the Eighth Circuit · 2001
4 more not listed; retrieve them via the Exa API.