Legal Opinion
Delta Savings & Loan Association, Inc. v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided June 17, 1988No. 87-3165PublishedCited by 14 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
Plaintiff-appellant Delta Savings & Loan Association, Inc. (Delta) appeals the district court’s grant of the motion of defendant-appellee Internal Revenue Service (IRS) for summary judgment on Delta’s claim that the IRS tendered an inadequate amount to Delta when it redeemed certain property from Delta pursuant to 26 U.S.C. § 7425(d). We determine that jurisdiction of this case is proper under 28 U.S.C. § 1346(f), 1 and we affirm.
Facts and Proceedings Below
The facts of this case are undisputed. The IRS held two tax liens on a house owned by Guy and Joanne Olano. The tax…
2Cases cited7 opinions
- In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
- Bank of Hemet v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Equity Mortgage Corporation, a Virginia Corporation v. Harold J. Loftus, Jr. And Jeanne M. Loftus, United States of AmericaCourt of Appeals for the Fourth Circuit · 1974
- Charlotte Mikulec v. United StatesCourt of Appeals for the Second Circuit · 1983
- First Guar. Bank v. RatcliffLouisiana Court of Appeal · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Iowa Tribe of Kansas and Nebraska v. SalazarCourt of Appeals for the Tenth Circuit · 2010
- Edward Kabakjian v. United StatesCourt of Appeals for the Third Circuit · 2001
- Robert Vardanega v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1999
- Tmg II v. United StatesDistrict Court, District of Columbia · 1991
- Bay Savings Bank v. Internal Revenue ServiceDistrict Court, E.D. Virginia · 1993
9 more not listed; retrieve them via the Exa API.