521 F2d 859 Sheffield Wade v. United States
521 F.2d 859
75-2 USTC P 9831
In re Rubin Cecil SHEFFIELD, Bankrupt.
Theodore L. WADE, Trustee, Plaintiff-Appellee,
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals,
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.
Appeal from the United States District Court for the Southern District of Alabama; Virgil Pittman, Chief Judge.
Before GEWIN, GOLDBERG and DYER, Circuit Judges.
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.