Jeffrey Mort Pamela Mort Fred Strefling Jeffrey Tobian v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
OPINION
ZILLY, District Judge:
Appellants Jeffrey and Pamela Mort, Jeffrey Tobian, and Fred Strefling (collectively, “the Morts”), assignees of a promissory note secured by a deed of trust, brought an action in the United States District Court, District of Nevada, for injunctive relief and a declaratory judgment that their trust deed interest was superior to a federal tax lien. The Morts acquired their interest after the Internal Revenue Service (IRS) filed a tax lien on the property, but argued that they were entitled to be equitably subrogated to the priority position of the lender whose loan…
2Cases cited26 opinions
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
- Henningsen v. United States Fidelity & Guaranty Co. of BaltimoreSupreme Court of the United States · 1908
- Thomas Dodd and Doris Dodd v. Hood River County, an Oregon Municipal Corporation, and State of Oregon, Defendant-Intervenor-AppelleeCourt of Appeals for the Ninth Circuit · 1995
- Terence Philip Ramsden v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Caito v. United California BankCalifornia Supreme Court · 1978
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- Bank of America, NA v. Prestance Corp.Washington Supreme Court · 2007
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