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Ninth Circuit· 2/5/1940

MacKenzie v. United States

Citations

  • 109 F.2d 540
  • 24 A.F.T.R. (P-H) 240
  • 1940 U.S. App. LEXIS 3946

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that, under the predecessor of § 6323(a), “in order to be protected, the claimant must show” that they are within one of the protected third-party classes
  • legislative history of section 6323, as interpreted through a predecessor statute, reveals that burden of proof is on party seeking protection of the statute

Source: CourtListener parenthetical corpus (CC0).

Judges: Wilbur, Haney, Stephens

Read full opinion on CourtListener

Cited by

34 cases in this archive cite this case; the 20 most cited are listed.

Cites

2 cases in this archive are cited by this case.

Other cases named MacKenzie v. United States

8 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.