# United States v. City of Detroit

> Court of Appeals for the Sixth Circuit · October 18, 1943 · 138 F.2d 418

URL: https://www.frixlaw.com/law-library/cases/6887385

## Case

- **Full name:** United States v. CITY OF DETROIT, Michigan County of Wayne, Michigan Mabel E. Barden Milo R. Houghten, Individually and as Adm'r of the Estate of Robert Houghton, Deceased State of Michigan State Land Office Board Vernon J. Brown, Both as Auditor General of the State of Michigan and as Chairman of said State Land Office Board Briggs Manufacturing Co.
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** October 18, 1943
- **Citations:** 138 F.2d 418; 31 A.F.T.R. (P-H) 679; 1943 U.S. App. LEXIS 2532
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6887385

## Opinion text

PER CURIAM.
It appearing by brief, argument and concession on the part of the appellant that the legal issue involved, namely, the validity of a tax lien of the United States without full compliance with the statute of the State of Michigan requiring the lien, upon recording, to specifically describe real estate belonging to the taxpayer, is the same as the issue decided adversely to the appellant in United States v. Maniaci, 116 F. 2d 935 , wherein we adopted the reasoning of the District Court for the Western District of Michigan in an opinion reported in 36 F.Supp. 293 , and the court not being persuaded by brief and argument that our decision in that case was unsound and not in accordance with law, it is ordered that the decision below be, and it is hereby, affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6887385. Public record. Not legal advice.