First Sentinel Bank v. United States

James P. Jones, United States District Judge

In this civil case, the plaintiff bank seeks a determination that its mortgage lien survived a nonjudicial foreclosure sale of the subject real property and that tax liens against the property remain inferior to the bank's lien. The United States contends that the bank's lien merged with its title when it purchased the property at the foreclosure sale, and therefore the bank's *616lien was extinguished and the tax liens have been elevated in priority. Both parties have moved for summary judgment. For the reasons that follow, I will grant in part the…