Legal Opinion
Delta Savings & Loan Ass'n v. Internal Revenue Service
District Court, E.D. Louisiana
Decided January 30, 1987No. Civ. A. No. 86-3685PublishedCited by 1 opinion
1Opinion of the Court
ORDER & REASONS
CHARLES SCHWARTZ, JR., District Judge.
This matter is before the Court on defendant’s, Internal Revenue Service (“I.R. S.”), motion to dismiss or, in the alternative, for summary judgment of plaintiff’s, Delta Savings and Loan (“Delta”), complaint. Delta seeks an increase in an I.R.S. redemption paid to Delta for property Delta bought at a sheriff’s foreclosure sale.
Facts
The facts of this case are uncontested. The I.R.S. held a tax lien or liens on a home owned by Guy Olano and his wife, Joanne Asconi Olano. The I.R.S. tax lien or liens were junior to a mortgage held by Delta.…
2Cases cited6 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Professional Managers, Inc. v. Fawer, Brian, Hardy & ZatzkisCourt of Appeals for the Fifth Circuit · 1986
- Bank of Hemet v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Equity Mortgage Corporation, a Virginia Corporation v. Harold J. Loftus, Jr. And Jeanne M. Loftus, United States of AmericaCourt of Appeals for the Fourth Circuit · 1974
- Charlotte Mikulec v. United StatesCourt of Appeals for the Second Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Delta Savings & Loan Association, Inc. v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1988