Legal Opinion
United States v. Capobianco
Court of Appeals for the Third Circuit
Decided February 1, 1988No. 87-1126PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge.
The first question presented on this appeal is whether a sheriffs sale of real property on foreclosure of a purchase money mortgage extinguished subsequent federal tax liens. We conclude that the state’s proceeding qualified as a “judicial sale” under federal divestment statutes and the district court erred in ruling to the contrary. The second issue is whether a record title holder received the property as a gift from the purchaser at the sheriffs sale. On that point we decide that a remand for further factual development is necessary.
In this suit to…
2Cases cited21 opinions
- United States v. BrosnanSupreme Court of the United States · 1960
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- MECO REALTY CO. v. BurnsSupreme Court of Pennsylvania · 1964
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. Broad Street HospitalSupreme Court of Pennsylvania · 1946
- Yazoo & Mississippi Valley Railroad v. City of ClarksdaleSupreme Court of the United States · 1921
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3Cited by7 opinions
- Montgomery County v. MERSCORP, Inc.District Court, E.D. Pennsylvania · 2012
- Chestnut v. GoodmanSupreme Court of The Virgin Islands · 2013
- Elias v. CommissionerUnited States Tax Court · 1993
- United States v. CapobiancoCourt of Appeals for the First Circuit · 1988
- Clarence W. Dupnik, Sheriff of Pima County v. United States of America, United States of America Small Business Administration, Cross- Claimant/appellee v. Centuras Investment Company, Inc., an Arizona Corporation, Cross-Claim Centuras Investment Company, Inc., an Arizona Corporation, Cross- Claimant/appellant v. United States of America Small Business Administration, Cross-ClaimCourt of Appeals for the Ninth Circuit · 1988
2 more not listed; retrieve them via the Exa API.