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IN RE SHEFFIELD

No. 75-2051 Summary Calendar.

521 F.2d 859 (1975)

In re Rubin Cecil SHEFFIELD, Bankrupt. Theodore L. WADE, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 23, 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, Chief, App. Section, Crombie J. D. Garrett, Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Theodore L. Wade, pro se.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

PER CURIAM:

The sole issue on appeal in this case is whether Ala.Code Title 33, § 9 meets the "one office" requirement of Int.Rev.Code § 6323(f) for the filing of federal tax liens. The district court held that the requirement was not met.

In Gordon White Construction Company, Inc., Bankrupt, Henry A. Stikes, Sr., Trustee v. Southland Investment Co., et al., 5 Cir. 1975, 521 F.2d 856, decided October...

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