Legal Opinion
Francis J. Vereyken and Patricia M. Vereyken v. Annie's Place, Inc., State of Michigan, United States of America, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided July 22, 1992No. 91-1174PublishedCited by 8 opinions
1Opinion of the Court
ALAN E. NORRIS, Circuit Judge.
The government appeals the order of the district court granting summary judgment to plaintiffs, Francis J. and Patricia M. Vereyken, in their action to quiet title to their real property as a result of the government’s assertion of a federal tax lien against the property.
The Vereykens operated a restaurant in Bay City, Michigan, which in 1984 they sold on land contract to Annie’s Place, Inc. The land contract vendee soon experienced financial difficulties and failed to pay employment taxes for the last quarter of 1985 and all of 1986, and federal tax liens were…
2Cases cited9 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BrosnanSupreme Court of the United States · 1960
- Thomas Jerry Myers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Barker v. KlinglerMichigan Supreme Court · 1942
- Joseph E. Simon and John P. Simon v. United StatesCourt of Appeals for the Ninth Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fred A. Cardinal and Gloria M. Cardinal v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- Jay R. Orme Julie Ann Orme v. United States of America, and Balyeat Law, P.C., as TrusteeCourt of Appeals for the Ninth Circuit · 2001
- Whayne Supply Co. v. Commonwealth Revenue CabinetKentucky Supreme Court · 1996
- Cardinal v. United StatesDistrict Court, E.D. Michigan · 1993
- Rimco Acquisition Co. v. JohnsonDistrict Court, E.D. Michigan · 1999
3 more not listed; retrieve them via the Exa API.