MACKENZIE ET AL.

v.

UNITED STATES

Citator

Cited By

• Foremaster v. City OF ST. George, 882 F.2d 1485 (10th Cir. 1989)
  …es nor inhibits" religion; and (3) it must not foster an excessive governmental entanglement with religion. Id.; Bell, 766 F. 2d at 1402; Friedman v. Bd. of County Comm'rs of Bernallilo County, 781 F. 2d 777, 780 (10th Cir.) (en banc), cert. denied, 476 U.S. 1169, 106 S.Ct. 2890, 90 L.Ed.2d 978 (1985). We need not consider the first and third parts of the Lemon test because the electric subsidy fails the second requirement. In Grand Rapids, the Supreme Court held that a school district's program to suppleme…
• In re Haas v. Internal Revenue Serv., 31 F.3d 1081 (11th Cir. 1994)
  …0, 462 (1970). We therefore conclude that Haas had “property” and “rights to property” under 26 U.S.C. § 6321 to which the tax lien could attach. See Southern Bank of Lauderdale County v. IRS, 770 F. 2d 1001, 1009-10 (11th Cir.1985), cert. denied, 476 U.S. 1169, 106 S.Ct. 2890, 90 L.Ed.2d 977 (1986). Having ascertained that Haas had “property” and “rights to property” sufficient for attachment of the tax lien, federal law governs the priority to be accorded the competing liens. Aquilino v. United States,…

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• Century Commc'ns Corp. v. Fed. Commc'ns Comm'n & United States, 835 F.2d 292 (D.C. Cir. 1987)
  …Court filed by Chief Judge WALD. WALD, Chief Judge: Two years ago, in Quincy Cable TV, Inc. v. Federal Communications Commission, 768 F. 2d 1434 (D.C.Cir.1985), cert. denied sub. nom. National Association of Broadcasters v. Quincy Cable TV, Inc., 476 U.S. 1169, 106 S.Ct. 2889, 90 L.Ed.2d 977 (1986), we struck down as violative of the first amendment the FCC’s “must-carry” rules. Those rules required cable television operators, upon request and within the limits of their channel capacity, to transmit to th…