Legal Opinion
Southern Bank of Lauderdale County v. Internal Revenue Service, United States of America, Mid-State Homes, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided September 13, 1985No. 84-7280, 84-7501PublishedCited by 22 opinions
1Opinion of the Court
CLARK, Circuit Judge:
These two cases, which were consolidated for oral argument purposes, present questions about the federal tax lien and the notice provisions of 26 U.S.C. § 7425(b). In both cases the district court granted summary judgment in favor of the appellees Southern Bank of Lauderdale County (Southern Bank) and Mid-State Homes, Inc. (Mid-State). For the reasons discussed below, we reverse.
1. FACTS
The facts in both cases are undisputed. The appellees, Southern Bank and Mid-State, obtained their respective interests in the property by either the assignment or execution of mortgages…
2Cases cited15 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. BessSupreme Court of the United States · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- In the Matter Of: John Davis Orr, Debtor. Internal Revenue Service v. John Davis OrrCourt of Appeals for the Fifth Circuit · 1999
- United States v. PolkCourt of Appeals for the Ninth Circuit · 1987
- United States v. State of ColoradoCourt of Appeals for the Tenth Circuit · 1989
- First American Title Insurance Co. v. United StatesCourt of Appeals for the First Circuit · 1988
17 more not listed; retrieve them via the Exa API.