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In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States

U.S. Court of Appeals for the Fifth Circuit
In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States, 521 F.2d 859 (5th Cir. 1975)
36 A.F.T.R.2d (RIA) 75
Gewin, Goldberg, Dyer

In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States

Opinion

PER CURIAM:

The sole issue on appeal in this case is whether Ala.Code Title 33, § 9 meets the “one office” requirement of Int.Rev.Code § 6323(f) for the filing of federal tax liens. The district court held that the requirement was not met.

In Gordon White Construction Company, Inc., Bankrupt, Henry A. Stikes, Sr., Trustee v. Southland Investment Co., et al., 5 Cir. 1975, 521 F.2d 856, decided October 16, 1975, we found on parallel facts that the one office requirement was met.

Reversed and remanded.

Reference

Full Case Name
In Re Rubin Cecil SHEFFIELD, Bankrupt. Theodore L. WADE, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Status
Published
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