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JONES v. KEMP

No. 2884.

144 F.2d 478 (1944)

JONES v. KEMP et al.

Circuit Court of Appeals, Tenth Circuit.

July 5, 1944.

Attorney(s) appearing for the Case

L. W. Post, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and Benjamin H. Pester, all of Washington, D. C., and Charles E. Dierker and Robert E. Shelton, both of Oklahoma City, Okl., on the brief), for appellant.

Harry Seaton, of Tulsa, Okl. (John M. Goldesberry, of Tulsa, Okl., on the brief), for appellees.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

The ultimate question presented for our decision is whether property which H. C. Jones as Collector of Internal Revenue seeks to subject to the Federal tax liability of a taxpayer is exempt from distraint and sale under Sections 3690 and 3692, Internal Revenue Code, 26 U.S.C.A., because of the homestead exemptions granted to a husband and wife under the Constitution and laws of Oklahoma. The question is not raised, and we do not decide whether...

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