Legal Opinion
Sawyer v. United States
District Court, D. Massachusetts
Decided January 6, 2015No. Civil Action No. 1:13-cv-10590-WGYPublishedCited by 7 opinions
1Opinion of the Court
ORDER
YOUNG, District Judge.
I. INTRODUCTION
In 1996, Albion Sawyer (“Albion”) and his wife, Maria Sawyer (“Maria”), granted a second mortgage on their property to secure a debt owed by Albion. Compl. ¶ 27, ECF No. 1. After Albion failed to pay taxes related to his business, the Internal Revenue Service (“IRS”) put a lien on the couple’s property. Id. ¶¶ 29-32. In order to sell the property, an escrow account was established in an amount equal to the tax lien. IcL ¶¶ 38-43. Pursuant to the lan*356guage of the second mortgage, one-half of the proceeds from the sale of the property were used to pay…
2Cases cited11 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Fashion House, Inc. v. K Mart Corporation, Fashion House, Inc. v. K Mart CorporationCourt of Appeals for the First Circuit · 1989
- Smart v. Gillette Co. Long-Term Disability PlanCourt of Appeals for the First Circuit · 1995
- Continental Grain Company v. Puerto Rico Maritime Shipping AuthorityCourt of Appeals for the First Circuit · 1992
- General Convention of the New Jerusalem in the United States of America, Inc. v. MacKenzieMassachusetts Supreme Judicial Court · 2007
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3Cited by7 opinions
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- New England Building & Bridge Co., Inc. v. Town of CohassetDistrict Court, D. Massachusetts · 2024
- Pena-Martinez v. US Department of Health and Human ServicesDistrict Court, D. Puerto Rico · 2020
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