Legal Opinion
Montavon v. United States
District Court, E.D. Virginia
Decided October 11, 1994No. Civ. A. 94-265-APublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
ELLIS, District Judge.
This is a contest of Kens, an attorney’s Ken for services rendered in winning an attorney’s fee award against the General Services Administration (GSA), versus an IRS Ken on the award based on taxes owed by the attorney’s cKent, the recipient of the award. Ordinarily, the IRS tax Ken would prevail, as it is the first in time. Congress, however, has set aside the first in time rule for certain attorney’s Kens, granting them “superpriority” over prior tax Kens. 1 An exception to superpriority exists when the attorney’s Ken rests on a judgment rendered…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Blum v. StensonSupreme Court of the United States · 1984
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Marlin Arford Wanda Arford v. United StatesCourt of Appeals for the Ninth Circuit · 1991
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. RipaCourt of Appeals for the Second Circuit · 2003
- United States v. New York State Department of Taxation & FinanceDistrict Court, W.D. New York · 2001
- United States v. RipaCourt of Appeals for the Second Circuit · 2003
- Dunn & Black, P.S. v. United StatesDistrict Court, E.D. Washington · 2005
- A Attorney, L.L.C. v. OlsonPrince William County Circuit Court · 2008
8 more not listed; retrieve them via the Exa API.