MYERS v. UNITED STATES

No. 80-3245.

647 F.2d 591 (1981)

Thomas Jerry MYERS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

June 12, 1981.


Attorney(s) appearing for the Case

David M. Touchstone, Shreveport, La., for plaintiff-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BROWN and TATE, Circuit Judges, and SMITH, District Judge.


TATE, Circuit Judge:

Property owner Thomas Jerry Myers brings this appeal from a judgment of the district court that upheld the validity of an Internal Revenue Service levy made pursuant to the provisions of the Federal Tax Lien Act of 1966, 26 U.S.C. §§ 6323 et seq. The property in question had been foreclosed upon and sold, and the federal tax liens cancelled, pursuant to Louisiana's executory foreclosure proceedings. The plaintiff-appellant Myers acquired...

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