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United States Vs. Rogers

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  • US Supreme Court
  • May 31, 1983

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  1. United States Vs. Bess US Supreme Court · Jun 09, 1958
  2. Phillips Vs. Commissioner US Supreme Court · May 25, 1931
  3. United States Vs. Snyder US Supreme Court · May 01, 1893
  4. United States Vs. Carmack US Supreme Court · Dec 09, 1946
  5. Hisquierdo Vs. Hisquierdo US Supreme Court · Jan 22, 1979
  6. U.S. 677 (1983) U.S. Supreme Court United States v. Rogers
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  7. U.S. 677 (1983) United States v. Rogers
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  8. U. S. 683 chooses, to go to court if he claims that the assessed amount was not legally owing. See generally Bull v. United
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  9. and certain enforcement of the tax laws in a system relying primarily on self-reporting. See G. M. Leasing Corp. v. United
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  10. United States v. Security
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  11. Bull v. United
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  12. left to state law, the consequences that attach to those interests is a matter left to federal law. See United States v. Mitchell
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  13. United States v. Union
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  14. Aquilino v. United
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  15. Springer v. United
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  16. The substance of Texas law related to the homestead right may usefully be divided into two categories. Cf. Woods v. Alvarado
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  17. interests and vesting in each spouse an interest akin to an undivided life estate in the property. See Williams v. Williams
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  18. Paddock v. Siemoneit
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  19. Hill v. Hill
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  20. United States v. Rogers
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  21. United States Court of Appeals for the Fifth Circuit, and resulted in opinions issued on the same day. United States v. Rogers
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  22. Ingram v. Dallas
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  23. in any cotenancy in which unindebted third parties share an ownership interest with a delinquent taxpayer. See Folsom v. United
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  24. flies in the face of the plain meaning of the statute. See, e.g., United States v. Trilling
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  25. Washington v. United
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  26. United States v. Overman
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  27. United States v. Kocher
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  28. Mansfield v. Excelsior
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  29. generally held to cut off as well dower or homestead rights possessed by the delinquent taxpayer's spouse. See Lucas v. Purdy
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  30. Robbins v. Barron
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  31. Jones v. Devore
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  32. any right, superior to that of other creditors, to disturb the settled expectations of innocent third parties. Folsom v. United
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  33. Cf. Bull v. United
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  34. Cf. United States v. Overman
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  35. Cf. United States v. General
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  36. and in our decisions in United States v. Mitchell
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  37. and United States v. Bess
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  38. itself. Accord, United States v. Overman
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  39. Herndon v. United
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  40. statute, and we decline to frustrate the policy of the statute by reading such an exception into it. Cf. Hisquierdo v. Hisquierdo
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  41. United States v. Mitchell
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  42. is as potent in its application to innocent bystanders as in its application to delinquent debtors. See United States v. Union
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  43. Hisquierdo v. Hisquierdo
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  44. embodied traditional limitations on the rights of lienholders, however, then we would have to conclude that Folsom v. United
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  45. to exercise a degree of equitable discretion and refuse to authorize a forced sale in a particular case. See Tillery v. Parks
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  46. United States v. Eaves
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  47. United States v. Hershberger
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  48. U.S. Supreme Court United States v. Rogers
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  49. See G. M. Leasing Corp. v. United
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  50. See United States v. Mitchell
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