CITY OF DALLAS, TEXAS v. UNITED STATES

No. 23160.

369 F.2d 645 (1966)

CITY OF DALLAS, TEXAS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

December 12, 1966.


Attorney(s) appearing for the Case

Ted P. MacMaster, Max E. Noller, Asst. City Attys., N. Alex Bickley, City Atty., Dallas, Tex., for appellant.

Richard M. Roberts, Act. Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Melvin M. Diggs, U. S. Atty., Abilene, Tex., W. E. Smith, Asst. U. S. Atty., Fort Worth Tex., Joseph Kovner, Jeanine Jacobs, Attys., Dept. of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., W. E. Smith, Asst. U. S. Atty., of counsel, for appellee.

Before BROWN, COLEMAN, and AINSWORTH, Circuit Judges.


COLEMAN, Circuit Judge:

This is an appeal from the Judgment of the District Court which affirmed the findings and opinion of the Referee in Bankruptcy that a tax lien in favor of the United States was superior to a municipal personal property tax lien in favor of the City of Dallas. We affirm.

On and after January 1, 1963, the taxpayer was located and doing business in the City of Dallas, his personal property being subject to advalorem taxes lawfully imposed...

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