Legal Opinion
Carr Enterprises, Inc., a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided February 7, 1983No. 82-1766PublishedCited by 47 opinions
1Per curiam
Carr Enterprises, Inc. appeals from the judgment of the district court, 539 F.Supp. 528, 1 finding tax liens on the Buffalo Trail Motel to be valid. The motel had been conveyed to the corporation by Gene and Frances Carr. The corporation had filed suit in state court to quiet title, contending that federal tax liens on the property were invalid. The United States removed the case to federal court and counterclaimed on the basis that the transfer was a fraudulent conveyance under South Dakota law. On this appeal the corporation claims that the filing of the liens deprived the Carrs of due…
2Cases cited9 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Barrows v. JacksonSupreme Court of the United States · 1953
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Tileston v. UllmanSupreme Court of the United States · 1943
- In Re K. M. A., Inc., Bankrupt. K. M. A., Inc. v. General Motors Acceptance CorporationCourt of Appeals for the Fifth Circuit · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Jones Ex Rel. Jones v. Correctional Medical Services, Inc.Court of Appeals for the Eighth Circuit · 2005
- Wetzel v. SchlenvogtNorth Dakota Supreme Court · 2005
- Jones v. Niagara Frontier Transportation AuthorityCourt of Appeals for the Second Circuit · 1983
- United States v. Virgil J. Van Stelton Carol Van Stelton Van Stelton Farms, Ltd.Court of Appeals for the Eighth Circuit · 1993
- William L. Comer Family Equity Trust v. United StatesDistrict Court, E.D. Michigan · 1990
42 more not listed; retrieve them via the Exa API.