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

Fifth Circuit

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

Court of Appeals for the Fifth Circuit·Decided October 23, 1975·No. 75-2051·Published

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.

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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.

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 (5th Cir. 1975).

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