IN RE RUBIN CECIL SHEFFIELD, BANKRUPT. THEODORE L. WADE, TRUSTEE, PLAINTIFF-APPELLEE,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT

5th Cir. | 1975-10-23
No. 75-2051
521 F.2d 859 Court of Appeals for the Fifth Circuit (1975) Caution
Cited by 38 cases

Opinion of the Court
PER CURIAM:

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 16, 1975, we found on parallel facts that the one office requirement was met.

Reversed and remanded.


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