Legal Opinion
United States v. Patrick D. Rotherham
Court of Appeals for the Seventh Circuit
Decided January 11, 1988No. 87-1796PublishedCited by 15 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
This appeal involves competing claims to a 1979 Excalibur automobile. Appellant Patrick Rotherham claims he has a security interest in the car that should have priority over the government’s tax liens. The Internal Revenue Service (the “IRS”), not surprisingly, disagrees. The district court found for the government. We affirm.
I
The factual setting is rather complex. We will only discuss those facts relevant to this appeal. The central character is Robert Edwards. In 1973, Edwards’ mother conveyed some farmland to her son, retaining a life estate. In 1977, Mrs. Edwards…
2Cases cited9 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
- Avco Delta Corporation Canada Limited v. United States of America, and Canadian Parkhill Pipe Stringing, Inc.Court of Appeals for the Seventh Circuit · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
- McRoberts v. Transouth Financial (In Re Bell)United States Bankruptcy Court, S.D. Illinois · 1996
- United States v. Z Inv. Properties, LLCCourt of Appeals for the Seventh Circuit · 2019
- Chicago Litho Plate Graining Company, Ltd. v. Allstate Can CompanyCourt of Appeals for the Seventh Circuit · 1988
- McRoberts v. WFS Financial, Inc. (In Re Church)United States Bankruptcy Court, S.D. Illinois · 1997
10 more not listed; retrieve them via the Exa API.