Legal Opinion
United States v. Diemer
District Court, D. New Jersey
Decided August 1, 1994No. Civ. A. 91-5662PublishedCited by 4 opinions
1Opinion of the Court
OPINION
WOLIN, District Judge.
At issue in this matter is what claim does the United States currently have in real property to which its tax lien originally gave it a tenancy by the entirety interest in 1980. Before the Court is the motion of the United States for partial summary judgment wherein the Government seeks a ruling that its tax lien attaches to an outright one-half interest in the subject property and the cross-motion of defendants First National Bank of New Jersey, James D. Diemer and Julia Diemer (collectively “Diemers”) which seeks a ruling that the Government’s lien only attached…
2Cases cited36 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Morgan v. CommissionerSupreme Court of the United States · 1940
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3Cited by4 opinions
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- United States v. AvilaCourt of Appeals for the Third Circuit · 1996
- United States v. JonesDistrict Court, D. New Jersey · 1995
- United States v. Fred A. Avila Molly Avila Security Pacific National Trust Co. James D. Diemer Julia Diemer Citizens First National Bank of New Jersey Frances Sylvester. Frances Sylvester, Defendant/third-Party v. Ticor Title Insurance Company Chicago Title Insurance Company, Third-PartyCourt of Appeals for the First Circuit · 1996