Legal Opinion
United States v. Max Herman, and Joseph Harris and Sadie Schwartz,defendants-Appellants
Court of Appeals for the Second Circuit
Decided December 12, 1962No. 50, Docket 27381PublishedCited by 16 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
This is an appeal from a . summary judgment, without opinion, of the United States District Court for the Eastern District of New York, Matthew T. Ab-ruzzo, District Judge, granting foreclosure of a tax lien of the United States as prior in right to tax liens on real property acquired by appellants by pur chase at Nassau County tax sales. The appeal from a final decision of the District Court is properly before us under 28 U.S.C. § 1291. We hold that the federal tax lien had priority over the county and school tax liens and affirm the judgment.
The Commissioner…
2Cases cited9 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. AcriSupreme Court of the United States · 1955
- United States v. ScovilSupreme Court of the United States · 1955
- United States v. Union Central Life Insurance Co.Supreme Court of the United States · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In the Matter of Leopold Ackerman Ii, and Wilma Franco Ackerman, Bankrupts. Lou Silverstein v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1970
- United States v. CohenDistrict Court, S.D. Florida · 1967
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
- First of America Bank-West Michigan v. AltDistrict Court, W.D. Michigan · 1993
- Ramette v. United States (In Re Bame)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2002
11 more not listed; retrieve them via the Exa API.