Case Name: DALLAS NAT. BANK v. UNITED STATES
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1948-04-16
Citations: 167 F.2d 468
Docket Number: No. 12237
Parties: DALLAS NAT. BANK v. UNITED STATES.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 167
Pages: 468–469

Head Matter:
DALLAS NAT. BANK v. UNITED STATES.
No. 12237.
Circuit Court of Appeals, Fifth Circuit.
April 16, 1948.
Dexter Hamilton and Hoyet A. Armstrong, both of Dallas, Tex., for appellants.
Melva M. Graney and Sewall Key, Sp. Assts. to Atty Gen., Theron L. Caudle, Asst. Atty. Gen., and William P. Fonville, Asst. U. S. Atty., of Dallas, Tex., for appellee.
Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.

Opinion:
PER CURIAM.
When this case was last here, we said: "In the former opinion we held the taxpayer had an interest in the trust property, but not an interest that could be sold; but that her share in the income after it accrued and was ready to be paid over to her was fully her property and could be subjected to the tax lien of the United States, and that the lien could be fastened on the future monthly income as it became payable to the taxpayer."
The decree appealed from follows the mandate to make a new judgment "in accordance with this opinion." It is affirmed.
United States v. Dallas Nat. Bank, 5 Cir., 164 F.2d 489.
United States v. Dallas Nat. Bank, 152 F.2d 582, 583.