Legal Opinion
Fischer v. Hoyer
North Dakota Supreme Court
Decided May 16, 1963No. 7940PublishedCited by 3 opinions
1Opinion of the Court
TEIGEN, Judge (On Reassignment).
This is an appeal from a part of a judgment of foreclosure of a real estate mortgage.
There is only one question to be decided on this appeal. It was stipulated by the parties as follows:
“The only issue to be determined in this appeal is: Did the District Court err in holding and determining that the taxes advanced by the mortgagee on the mortgaged property in the sum of $996.81 and paid subsequent to the assessment and filing of the notice of federal tax lien and interest thereon in the sum of $121.68 were entitled to priority over such federal tax lien ? ”
The…
2Cases cited30 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
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3Cited by3 opinions
- In Re EdwardsonUnited States Bankruptcy Court, D. North Dakota · 1987
- In Re FossUnited States Bankruptcy Court, D. North Dakota · 1987
- Fischer v. HoyerNorth Dakota Supreme Court · 1963