Legal Opinion

United States v. Blair

District Court, E.D. Louisiana

Decided October 4, 1971No. Civ. A. 70-1609PublishedCited by 4 opinions

1Opinion of the Court

HEEBE, District Judge:

The United States of America on behalf of the Small Business Administration brings this action for a declaratory judgment that a tax sale held by the defendant, Sheriff of Washington Parish, at which certain property was purchased by defendant, Commercial Guaranty & Brokerage Corporation, be declared null and void and for an order setting the tax sale aside.

La.Rev.Stat. 47:2180 requires that the delinquent taxpayer be notified of the impending sale of his property for failure to pay taxes. In this case, both sides stipulated that the sheriff’s office sent out a notice by…

2Cases cited6 opinions

  1. Martin v. SericeSupreme Court of Louisiana · 1942
  2. Doll v. MontgomeryLouisiana Court of Appeal · 1952
  3. Goodwill v. SmithLouisiana Court of Appeal · 1947
  4. Goodwin v. NewsomeLouisiana Court of Appeal · 1950
  5. Succession of Windes v. YergerLouisiana Court of Appeal · 1970

1 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Securities Mortg. Co., Inc. v. TriplettSupreme Court of Louisiana · 1979
  2. Koeppen v. RazLouisiana Court of Appeal · 1997
  3. Constance v. SudwischerLouisiana Court of Appeal · 1987
  4. Securities Mortgage Co. v. TriplettLouisiana Court of Appeal · 1979

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