UNITED STATES v. OVERMAN

No. 23866.

424 F.2d 1142 (1970)

UNITED STATES of America, Plaintiff-Appellee, v. James A. OVERMAN, Marie T. Overman, Circle J. Inc., a corporation, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

April 8, 1970.


Attorney(s) appearing for the Case

Loren D. Prescott (argued), of Reaugh, Hart, Allison, Prescott & Davis, Seattle, Wash., for defendants-appellants.

Karl Schmeidler (argued), Atty., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Stan Pitkin, U. S. Atty., Gale D. Barbee, Ralph Bremer, Seattle, Wash., for plaintiff-appellee.

Before BARNES, ELY and HUFSTEDLER, Circuit Judges.


HUFSTEDLER, Circuit Judge.

This interlocutory appeal raises novel questions about the creation and enforcement of federal tax liens levied on Washington community property to secure payment of a husband's premarital income tax liability.

In 1954 the Internal Revenue Service levied deficiency assessments against the taxpayer in respect of his income taxes for the years 1946 and 1947. The taxpayer married Marie Overman in 1948. When the taxpayer failed to meet...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases