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ENOCHS v. SMITH

No. 22361.

359 F.2d 924 (1966)

J. L. ENOCHS, District Director of Internal Revenue, Appellant, v. S. O. SMITH and Maxine Smith, Appellees.

United States Court of Appeals Fifth Circuit.

April 13, 1966.

Attorney(s) appearing for the Case

Marco S. Sonnenschein, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Act. Asst. Atty. Gen., Joseph Kovner, Atty., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., Edwin R. Holmes, Jr., Asst. U. S. Atty., of counsel, for appellant.

Curtis Breland, Leakesville, Miss., Wm. S. Murphy, Lucedale, Miss., for appellees.

Before HUTCHESON, GEWIN and THORNBERRY, Circuit Judges.

HUTCHESON, Circuit Judge:

The District Director of Internal Revenue asserts a federal tax lien under Int. Rev. Code of 1954 Section 6321 against certain properties now owned by S. O. and Maxine Smith. The Smiths acquired the properties from Maxine's uncle, Samuel R. Bradley, after the District Director had made assessment against Bradley, but before notice of the Government's claim was filed for record. The court below ruled...

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