Legal Opinion
Reed v. Civiello
District Court, N.D. Ohio
Decided December 17, 2003No. 5:02 CV 0711PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
O’MALLEY, District Judge.
This case presents a dispute between three governmental authorities regarding the priority of their liens on the proceeds of real property formerly owned by debtors Carmen and Nancy Civiello. The governmental entities are the United States Internal Revenue Service (“IRS”), the Ohio Department of Taxation (“Taxation”), and the Ohio Bureau of Worker’s Compensation (“OBWC”). Each entity has filed a motion for summary judgment (docket nos. 11, 12, & 13). For the reasons stated below, the motion by OBWC is GRANTED as unopposed, the motion by the IRS is…
2Cases cited13 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
- State of Minnesota, Department of Revenue v. United StatesCourt of Appeals for the Eighth Circuit · 1999
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3Cited by3 opinions
- United States v. LongDistrict Court, N.D. Ohio · 2014
- Davis v. Mississippi State Tax CommissionMississippi Supreme Court · 2010
- United States v. Mississippi State Tax CommissionMississippi Supreme Court · 2009