Legal Opinion

Jea Min Han Jae Soon Han v. United States

Court of Appeals for the Ninth Circuit

Decided September 11, 1991No. 90-55804PublishedCited by 65 opinions

1Opinion of the Court

TROTT, Circuit Judge:

Jea Min Han and Jae Soon Han purchased a piece of residential property from Yue Khang Lok. The Hans were not aware that the property was encumbered by a federal tax lien. After the purchase, the Internal Revenue Service (“IRS”) levied upon the property to satisfy the lien. In an attempt to stave off the foreclosure sale and to protect their investment, the Hans filed a complaint for wrongful levy and for injunctive relief against the IRS. The district court granted summary judgment against the Hans, holding essentially that the IRS was entitled to the full value of the…

2Cases cited9 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. Caito v. United California BankCalifornia Supreme Court · 1978
  3. Smith v. State Savings & Loan Assn.California Court of Appeal · 1985
  4. Hohn v. Riverside County Flood Control & Water Conservation DistrictCalifornia Court of Appeal · 1964
  5. 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 by65 opinions

  1. Jeffrey Mort Pamela Mort Fred Strefling Jeffrey Tobian v. United StatesCourt of Appeals for the Ninth Circuit · 1996
  2. Gary W. Bowen v. Keith Oistead United States of America Hugh L. Cox, III Dan E. Dennis, Kenneth M. Taylor State of AlaskaCourt of Appeals for the Ninth Circuit · 1997
  3. East Boston Savings Bank v. OganMassachusetts Supreme Judicial Court · 1998
  4. Bank of America, NA v. Prestance Corp.Washington Supreme Court · 2007
  5. In Re James S. Hamada, Debtor. James S. Hamada v. Far East National Bank, a California CorporationCourt of Appeals for the Ninth Circuit · 2002

60 more not listed; retrieve them via the Exa API.

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