Equibank, a Pennsylvania Banking Corporation v. United States of America Internal Revenue Service

POLITZ, Circuit Judge:

Equibank appeals the denial of a petition for injunction against the Internal Revenue Service which removed certain chandeliers from a house subject to an Equibank mortgage. Concluding that under controlling provisions of the Louisiana Civil Code the chandeliers are component parts of the house and, as such, are subject to the priming mortgage of Equibank, we reverse.

Facts

Norman L. Johnson and Gayfred Dor-thea McNabb Johnson owned a fine home, appropriately called a mansion, on St. Charles Avenue in New Orleans, Louisiana. Equibank held a mortgage on the house, primed by…