In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States
In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States
521 F.2d 859; 36 A.F.T.R.2d (RIA) 75
(Federal Reporter, Second Series)
In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States
Opinion
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.