In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States
This text of 521 F.2d 859 (In Re Rubin Cecil Sheffield, Bankrupt. Theodore L. Wade, Trustee v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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.
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Cite This Page — Counsel Stack
521 F.2d 859, 36 A.F.T.R.2d (RIA) 75, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-rubin-cecil-sheffield-bankrupt-theodore-l-wade-trustee-v-united-ca5-1975.