GORDON WHITE CONST. CO., INC. v. SOUTHLAND INVEST. CO.

No. 75-1912 Summary Calendar.

521 F.2d 856 (1975)

GORDON WHITE CONSTRUCTION COMPANY, INC., and Henry A. Stikes, Sr., Trustee, Plaintiffs-Appellees, v. SOUTHLAND INVESTMENT CO. et al., Defendants, United States of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 16, 1975.


Attorney(s) appearing for the Case

Charles S. White-Spunner, U. S. Atty., Edward J. Vulevich, Jr., Asst. U. S. Atty., Mobile, Ala., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, App. Sec., Crombie J. D. Garrett, Wynette J. Hewett, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Herbert P. Feibelman, Jr., Irvin Grodsky, Mobile, Ala., for plaintiffs-appellees.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.


DYER, Circuit Judge:

In this action by the trustee in bankruptcy to allow him to convey certain real and personal property free of liens and encumbrances, the district court construed Title 33, Section 9 of the Alabama Code as permitting the filing of federal tax liens in more than one local office, thus concluding that this statute did not comply with the "one office" requirement of Int.Rev.Code, § 6323(f). The government...

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