Bankruptcy
In re Rubin Cecil SHEFFIELD, Bankrupt. Theodore L. WADE, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
521 F.2d 859·United States Court of Appeals for the Fifth Circuit·1975
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Opinion
In re Rubin Cecil SHEFFIELD, Bankrupt. Theodore L. WADE, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 75-2051
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Oct. 23, 1975.
Charles S. White-Spunner, U. S. Atty., Edward J. Vulevich, Jr., Asst. U. S. Atty., Mobile, Ala., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Crombie J. D. Garrett, Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.
Theodore L. Wade, pro se.
Before GEWIN, GOLDBERG and DYER, Circuit Judges.
Rule 18, 5 Cir.; See Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir. 1970, 431 F.2d 409, Part I.
[MAJORITY — 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.