Legal Opinion
United States v. Winchell
District Court, D. Colorado
Decided June 26, 1992No. Civ. A. 89-B-1317PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BABCOCK, District Judge.
Defendants M & M Mining Co., Union National Bank of Souderton, and Arthur McFall (collectively the “owners”) move for summary judgment against the United States, contending as a matter of law that their interest in the real property at issue here is superior to the tax lien claimed by the United States. Jurisdiction exists pursuant to 28 U.S.C. §§ 1340 and 1345, and 26 U.S.C. § 7402. The issue is adequately briefed and oral argument will not materially aid its resolution. The parties agree that there are no material facts in dispute that…
2Cases cited2 opinions
- Freitag v. The Strand of Atlantic City, Inc.Court of Appeals for the Third Circuit · 1953
- Maddalone v. WilsonColorado Court of Appeals · 1988
3Cited by6 opinions
- United States v. WinchellCourt of Appeals for the Tenth Circuit · 1997
- In Re GreenUnited States Bankruptcy Court, M.D. Florida · 2004
- In Re ColeUnited States Bankruptcy Court, D. Massachusetts · 1997
- Jason W. LitvinasUnited States Bankruptcy Court, E.D. Virginia · 2022
- United States v. LaFevre Construction, LLC (TV2)District Court, E.D. Tennessee · 2023
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