Legal Opinion
United States v. State of Colorado
Court of Appeals for the Tenth Circuit
Decided April 7, 1989No. 87-1957PublishedCited by 18 opinions
1Opinion of the Court
TACHA, Circuit Judge.
This appeal arises from a dispute between the United States Government and the State of Colorado (State) over property that the State seized and sold to satisfy state tax liens. The district court granted summary judgment in favor of the State, holding that the State’s purchase of seized property at a tax sale did not extinguish the State’s tax liens, and that state tax liens retained their priority oyer federal tax liens despite the fact that the State failed to give notice to the government prior to sale as required by I.R.C. § 7425. We affirm.
I
We will affirm a grant of…
2Cases cited15 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BrosnanSupreme Court of the United States · 1960
- Griess v. ColoradoCourt of Appeals for the Tenth Circuit · 1988
- Dorothy Willner v. Gene Budig, F. Allan Hanson, Alfred E. Johnson, Robert L. Lineberry, Robert J. Smith, and Deanell TachaCourt of Appeals for the Tenth Circuit · 1988
- United States v. Lloyd Ferrell Wingfield, Appeal of County of Boulder, ColoradoCourt of Appeals for the Tenth Circuit · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- City of Chanute v. Williams Natural Gas Co.Court of Appeals for the Tenth Circuit · 1992
- Awbrey v. Pennzoil Co.Court of Appeals for the Tenth Circuit · 1992
- Russell v. United StatesCourt of Appeals for the Tenth Circuit · 2008
- Colorado Property Acquisitions, Inc., a Colorado Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- City Of Chanute, Kansue v. Williams Natural Gas CompanyCourt of Appeals for the Tenth Circuit · 1992
13 more not listed; retrieve them via the Exa API.