Legal Opinion
United States v. Howard A.
District Court, D. Rhode Island
Decided March 25, 1994No. Civ. A. 92-0018-TPublishedCited by 4 opinions
1Opinion of the Court
DECISION AND ORDER
TORRES, District Judge.
This is an action brought pursuant to 26 U.S.C. § 7403 to reduce a federal tax assessment against Howard A. Brynes to judgment and to foreclose what the government contends is a lien on certain real property formerly owned by Howard and his wife, Marjorie. The issues presented are whether the property in question is subject to a.tax lien and, if so, whether the United States should be permitted to foreclose that lien.
FACTS
This ease was tried to the Court sitting without a jury. Marjorie Brynes was the only witness. Based on her testimony and the…
2Cases cited9 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Cull v. VadnaisSupreme Court of Rhode Island · 1979
- Air Power, Inc. v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1984
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3Cited by4 opinions
- Suarez v. United States (In Re Suarez)United States Bankruptcy Court, S.D. Florida. · 1995
- Moroch v. United StatesDistrict Court, D. Connecticut · 2009
- Ivanna McBride v. Capital One Auto Finance, Inc.District Court, D. Rhode Island · 2026
- USA v. Donna Schipani, et al.District Court, D. New Hampshire · 2017