1. Home
  2. Browse Decisions
  3. F.2d
  4. 635 F.2d
  5. 635 F.2d 512 (1981)
 

METROPOLITAN DADE COUNTY v. UNITED STATES

No. 79-2038.

635 F.2d 512 (1981)

METROPOLITAN DADE COUNTY, Plaintiff, v. UNITED STATES of America et al., Defendants-Appellees, v. STATE OF FLORIDA, Movant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B

January 30, 1981.

Attorney(s) appearing for the Case

Philip T. Weinstein, Acting State Atty., Miami, Fla., Jim Smith, Atty. Gen., Joseph C. Mellichamp, III, Asst. Atty. Gen., Dept. of Legal Affairs, Tallahassee, Fla., for State of Fla.

William S. Estabrook, III, Karl Schmeidler, Crombie J. D. Garrett, Attys., Appellate Sec., Tax Div., Dept. of Justice, Washington, D. C., for the United States et al.

Before HILL, KRAVITCH and HATCHETT, Circuit Judges.

KRAVITCH, Circuit Judge.

In this case we are asked to determine whether confiscated funds seized by the state of Florida under the authority of a specific gambling statute are subject to an IRS tax levy. We hold that the funds had escheated to the state at the time of the IRS notice of levy and reverse the district court's award to the United States.

Facts

The dispute had its genesis on February 2, 1974, when Dade County police officers seized...

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