Legal Opinion
Edwards v. First Federal Savings & Loan Ass'n
New Mexico Court of Appeals
Decided February 12, 1985No. 7854PublishedCited by 25 opinions
1Opinion of the Court
OPINION
WOOD, Judge.
Plaintiff, in her capacity as Trustee of a family trust (Trustee), sought damages from defendant on the basis of its response to a notice of tax levy from the United States Department of the Treasury, Internal Revenue Service (IRS). Defendant moved to dismiss, relying on a federal court judgment. The trial court granted the motion; Trustee appealed. We discuss: (1) the procedural posture; (2) the effect of the federal judgment; and (3) whether the trial court judgment disposed of all of Trustee’s claims.
The notice of levy served upon defendant stated that “[t]he taxpayer…
2Cases cited41 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
36 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Silva v. StateNew Mexico Supreme Court · 1987
- Deflon v. SawyersNew Mexico Supreme Court · 2006
- Reeves v. WimberlyNew Mexico Court of Appeals · 1988
- Ford v. New Mexico Department of Public SafetyNew Mexico Court of Appeals · 1994
- Blea v. SandovalNew Mexico Court of Appeals · 1988
20 more not listed; retrieve them via the Exa API.