United States v. Estate of Donnelly
Citation | 406 F.2d 1065 |
Decision Date | 10 January 1969 |
Docket Number | No. 18432.,18432. |
Parties | UNITED STATES of America, Plaintiff-Appellant, v. ESTATE of Thomas S. DONNELLY, Sr., Oscar A. Carlson and Genevieve S. Carlson, Defendants-Appellees. |
Court | United States Courts of Appeals. United States Court of Appeals (6th Circuit) |
Chester C. Davenport, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, John J. Gobel, Attorneys, Department of Justice, Washington, D. C., on brief; Lawrence Gubow, Detroit, Mich. (resigned) Now U. S. Atty. Robert J. Grace, Joseph F. Deeb, Jr., Asst. U. S. Atty., Detroit, Mich., of counsel, for appellant.
Daniel N. Pevos, Detroit, Mich., Pevos & Pevos, Detroit, Mich., on brief, for appellees.
Before CELEBREZZE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.
The above cause coming on to be heard upon the briefs and record, and the arguments of the parties in open court, and the Court being duly advised,
Now, therefore, it is hereby ordered, adjudged and decreed that the judgment of the District Court be and is hereby affirmed for the reasons set forth in the opinion of Judge Kaess, 295 F.Supp. 557.
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United States v. Estate Donnelly
...Carlsons. 295 F.Supp. 557 (D.C.E.D.Mich.1967). The Court of Appeals affirmed on the basis of the opinion of the District Court. 406 F.2d 1065 (C.A.6th Cir. 1969). We granted certiorari, 396 U.S. 814, 90 S.Ct. 57, 24 L.Ed.2d 66 (1969), to consider the apparent conflict with our decision in U......
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Justice v. Carter
...(1970). The district court in that case, 295 F.Supp. 557 (E.D.Mich.1967), affirmed by the Court of Appeals for the Sixth Circuit, 406 F.2d 1065 (6th Cir.1969), held, in part, that respondents were entitled to rely upon the prevailing interpretation of a federal statute as it appeared in You......
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In re Autorama Tool & Die Company, 18959.
...to accept a notice of federal tax lien on personal property. A similar problem was presented to this Court in United States v. Estate of Donnelly, 406 F.2d 1065 (6th Cir. 1969), aff'g 295 F.Supp. 557 (E.D.Mich.1967). We there affirmed the judgment of the District Court holding that a federa......