U.S. v. BLAKEMAN

No. 91-1027.

997 F.2d 1084 (1992)

UNITED STATES of America, Plaintiff-Appellant-Cross-Appellee, v. James Neal BLAKEMAN, As Executor of the Estate of C.E. Blakeman, Deceased, Robert Earl Blakeman and Karen A. Whaley, Defendants-Appellees-Cross-Appellants and Cross-Appellees, RIDGLEA BANK, et al., Defendants-Appellees, v. Maudine BLAKEMAN, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

Order Granting Rehearing July 28, 1993.


Attorney(s) appearing for the Case

Marvin Collins, U.S. Atty., Waymon G. DuBose, Jr., Asst. U.S. Atty., Tax Div., Dallas, TX.

Joy L. Pritts, Gary R. Allen, Chief, David A. Hubbert, Kenneth L. Greene, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for U.S.

William L. Kirkman, Bourland & Kirkman, Ft. Worth, TX, for J. Blakeman, C.E. Blakeman, R.E. Blakeman and Whaley.

William D. Elliott, William H. Hornberger, Brian Collins, Jackson & Walker, Dallas, TX, for Maudine Blakeman.

Stephen Meeks, Michael Deeds, Heard, Goggan, Blair, Williams & Harrison, Ft. Worth, TX, for Tarrant County, Ft. Worth School Dist. and City of Ft. Worth.

David R. Seidler, Shannon, Gracey, Ratliff & Miller, Ft. Worth, TX, for Ridglea Bank.

Before JOLLY, JONES, and EMILIO M. GARZA, Circuit Judges:


EMILIO M. GARZA, Circuit Judge:

The United States brought this suit seeking judgment against the estate of C.E. Blakeman for federal estate taxes and to foreclose a federal tax lien against property of the estate.1 The district court entered judgment in favor of the United States, enforced the government's general federal tax lien, and ordered foreclosure of certain estate property. 750 F.Supp. 216

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