Legal Opinion
N. Country Escape, LLC v. United States
District Court, D. Maine
Decided January 8, 2018No. Case No. 15–cv–4169 (HB)PublishedCited by 1 opinion
1Opinion of the Court
HILDY BOWBEER, United States Magistrate Judge
North Country Escape, LLC ("North Country") brought this quiet title action against the United States of America pursuant to 28 U.S.C. § 2410. (Compl. ¶¶ 1, 2 [Doc. No. 1].) The Internal Revenue Service ("IRS") issued a Notice of Federal Tax Lien to North Country as the nominee of Gary W. Haider and Jacquelyn J. Haider (collectively "the Haiders"). (Compl. Ex. A [Doc. No. 1-1].) North Country disputes that it is a nominee of the Haiders and seeks the removal of the lien. (Id. ¶¶ 6, 7, Prayer for Relief.) The United States contends the Notice of…
2Cases cited12 opinions
- United States v. CraftSupreme Court of the United States · 2002
- Warner Bros. Entertainment v. X One X ProductionsCourt of Appeals for the Eighth Circuit · 2011
- Burlington Northern Railroad Company v. State of Nebraska the Nebraska Public Service CommissionCourt of Appeals for the Eighth Circuit · 1986
- Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
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3Cited by1 opinion
- Wilson v. United StatesDistrict Court, N.D. Georgia · 2022