Dallas Nat. Bank v. Untied States

167 F.2d 468, 36 A.F.T.R. (P-H) 954, 1948 U.S. App. LEXIS 3903

• Court: Court of Appeals for the Fifth Circuit
• Decided: April 16, 1948
• Docket: No. 12237
• Status: Published

Opinions

PER CURIAM.

When this case was last here,¹ we said: “In the former opinion² we held the taxpayer had an interest in the trust property, but not an interest that could be sold; but that her share in the income after it accrued and was ready to be paid over to her was fully her property and could be subjected to the tax lien of the United States, and that the lien could be fastened on the future monthly income as it became payable to the taxpayer.”

The decree appealed from follows the mandate to make a new judgment “in accordance with this opinion.” It is affirmed.

1 United States v. Dallas Nat. Bank, 5 Cir., 164 F.2d 489.

2 United States v. Dallas Nat. Bank, 152 F.2d 582, 583.