Sheridan v. Allen

Citations

• 153 F. 568
• 82 C.C.A. 522
• 4 A.F.T.R. (P-H) 4136
• 1907 U.S. App. LEXIS 4439

Syllabus

<p>Internal Revenue — Sale oe Property Under Distraint Warrant — Replevin by Third Party.</p> <p>A sale of property by an internal revenue officer under a distraint warrant for the collection of a tax does not cut off the title of a third person who does not owe the tax and against whose property the warrant is not directed, and the true owner may assert his title and right of possession by replevin against the purchaser after the officer has made the sale and transferred possession, and has. thus completed his official' acts with respect to the property. A sale of property by a collector under a distraint warrant is clearly distinguishable from a sale of property seized and condemned in forfeiture proceedings for violation of the customs or internal revenue laws, and passes only the interest of the tax debtor.</p>