Legal Opinion
Hoggarth v. Somsen
North Dakota Supreme Court
Decided February 23, 1993No. Civ. 920178PublishedCited by 2 opinions
1Opinion of the Court
MESCHKE, Justice.
Thomas, Gerald, Kenneth, and Duane Hoggarth, a partnership doing business as Hoggarth Brothers, and Scott Hoggarth, individually, appeal from a declaratory judgment determining that their interests in the SEV4 of Section 32, Township 144, Range 62, in Stutsman County were subordinate to a federal tax lien, and that Steven and Sharon Somsen acquired title to that land free of the interests of Hoggarth Brothers and Scott. We affirm in part, reverse in part, and remand for further proceedings.
On March 24, 1987, the Internal Revenue Service filed notice of a federal tax lien…
2Cases cited17 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. ScovilSupreme Court of the United States · 1955
- United States v. SnyderSupreme Court of the United States · 1893
- Chergosky v. Crosstown Bell, Inc.Supreme Court of Minnesota · 1990
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3Cited by2 opinions
- In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-AppelleeCourt of Appeals for the Eighth Circuit · 2002
- Superpumper, Inc. v. Nerland Oil, Inc.Court of Appeals for the Eighth Circuit · 2002