BABB v. SCHMIDT

No. 71-2621.

496 F.2d 957 (1974)

Mildred BABB, Plaintiff-Appellant, v. Frank S. SCHMIDT, District Director of Internal Revenue and the United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied August 27, 1974.


Attorney(s) appearing for the Case

Herbert S. Miller (argued), Schiff, Hirsch, Levine, Burk & Schreiber, Beverly Hills, Cal., for plaintiff-appellant.

Donald H. Olson, Washington, D. C. (argued), John M. Scott, Jr., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Martin N. Gelfand, U. S. Atty., Los Angeles, Cal., for defendants-appellees.

Before MERRILL, CARTER and SNEED, Circuit Judges.


OPINION

MERRILL, Circuit Judge:

In 1959 Kroger Babb, now husband of the appellant, was assessed by the district director, pursuant to a decision of the Tax Court, for taxes, interest and penalties arising out of the 1944 and 1945 tax years. In 1961 appellant Mildred Babb and Kroger Babb were married. In 1970 the director served a levy upon certain bank accounts in California and Nevada, community property of these California citizens, for the purpose of...

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