Legal Opinion
John E. Tompkins, as of the Last Will and Testament of Steven M. Tompkins, Deceased v. The United States of America and Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided November 8, 1991No. 90-8825PublishedCited by 14 opinions
1Opinion of the Court
EDMONDSON, Circuit Judge:
In this action to quiet title, defendant-appellant Internal Revenue Service appeals an adverse district court summary judgment enjoining the IRS from seizing the property in question and holding that plaintiff-appellee’s interest in the property is superior to that of the IRS. We affirm. BACKGROUND
In September 1985, plaintiff-appellee Tompkins sold real property in Georgia to the Hildreths, retaining a purchase money wraparound security interest. 1 At the time of the purchase, the Hildreths owed money to the Internal Revenue Service, and the IRS had a properly filed…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. BrosnanSupreme Court of the United States · 1960
- Aetna Insurance Company v. Texas Thermal Industries, Inc. v. Small Business AdministrationCourt of Appeals for the Fifth Circuit · 1979
- Southern Bank of Lauderdale County v. Internal Revenue Service, United States of America, Mid-State Homes, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re SimsUnited States Bankruptcy Court, N.D. Alabama · 1995
- In Re McKinneyUnited States Bankruptcy Court, S.D. Alabama · 1994
- Wagner v. Daewoo Heavy Industries America Corp.Court of Appeals for the Eleventh Circuit · 2002
- Brightwell v. United StatesDistrict Court, S.D. Indiana · 1992
- Francis J. Vereyken and Patricia M. Vereyken v. Annie's Place, Inc., State of Michigan, United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1992
9 more not listed; retrieve them via the Exa API.