Legal Opinion
Maria Elisa Rodriguez v. Escambron Development Corp.
Court of Appeals for the First Circuit
Decided August 1, 1984No. 83-1439PublishedCited by 43 opinions
1Opinion of the Court
WISDOM, Senior Circuit Judge.
The question this appeal presents is whether a title, acquired by acquisitive prescription (adverse possession), is subject to a federal tax lien against the prior owners of the land. The district court held that under the law of Puerto Rico acquisitive prescription will not extinguish an existing nonpossessory interest in land; alternatively, the court held that such an extinguishment would conflict with federal law. The court concluded that the possessors’ rights are subject to the tax lien. Rodriguez v. Escambron Development Corp., 556 F.Supp. 703 (D.P.R.1983).…
2Cases cited41 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- 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. RodgersSupreme Court of the United States · 1983
- United States v. BessSupreme Court of the United States · 1958
36 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- United States v. Lloyd Ferrell Wingfield, Appeal of County of Boulder, ColoradoCourt of Appeals for the Tenth Circuit · 1987
- prod.liab.rep.(cch)p 12,475 Kali Seafood, Inc. v. Howe CorporationCourt of Appeals for the First Circuit · 1989
- 21 West Lancaster Corp. v. Main Line Restaurant, Inc.Court of Appeals for the Third Circuit · 1986
- Garcia-Monagas v. Garcia-Ramirez de ArellanoCourt of Appeals for the First Circuit · 2012
38 more not listed; retrieve them via the Exa API.