Introducing ATLASLearn more
Legal Opinion

Fox v. Moultrie

Supreme Court of South Carolina

Decided September 15, 2008No. 26546PublishedCited by 6 opinions

1Opinion of the Court

Justice BEATTY:

Steven K. Fox, various Charleston County offices, and the Department of Revenue appeal the master-in-equity’s finding that a person buying a property in a county delinquent property tax sale purchased the property subject to outstanding Internal Revenue Service (IRS) liens. We affirm.

FACTS

George C. Moultrie, d/b/a George Moultrie & Associates, owned property on Rivers Avenue in Charleston County. Moultrie failed to pay federal income taxes, and the IRS filed a notice of a tax lien on his property in the amount of $89,789.10 on September 2, 1997, in the R.M.C. office for…

2Cases cited14 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
  3. Board of Governors of the Federal Reserve System v. Dimension Financial Corp.Supreme Court of the United States · 1986
  4. Hodges v. RaineySupreme Court of South Carolina · 2000
  5. Bethesda Hospital Assn. v. BowenSupreme Court of the United States · 1988

9 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. 56 Leinbach Investors, LLC v. Magnolia Paradigm, Inc.Court of Appeals of South Carolina · 2014
  2. Garrison v. Target CorporationCourt of Appeals of South Carolina · 2020
  3. Major v. PENN COMMUNITY SERVICES, INC.Court of Appeals of South Carolina · 2011
  4. Major v. PENN COMMUNITY SERVICES, INC.Court of Appeals of South Carolina · 2011
  5. Robinson v. Estate of HarrisSupreme Court of South Carolina · 2011

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API