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Legal Opinion

Clackamas County Bank v. Internal Revenue Service (In Re Allen)

United States Bankruptcy Court, D. Oregon

Decided June 30, 1983No. 19-30397PublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM GRANTING SUMMARY JUDGMENT TO CLACKAMAS COUNTY BANK

DONAL D. SULLIVAN, Bankruptcy Judge.

Clackamas County Bank (the bank) and the Internal Revenue Service (I.R.S.) each filed pleadings to recover $10,684.00 resulting from the sale by the trustee of the debtors’ logging equipment. The trustee, who asserted no interest, deposited the funds into Court. Both claimants moved for summary judgment. The I.R.S. based its claim on a prior filing of a tax lien on May 11, 1981 and June 16, 1981 in the debtors’ county of residence under O.R.S. 87.806(3)(b) and 26 U.S.C. § 6323(a), (f). The bank…

2Cases cited5 opinions

  1. United States v. Halton Tractor Company, Inc., a Corporation, and Wes Durston, Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1958
  2. Cim International, a Utah Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1980
  3. Metropolitan Life Insurance v. CravenOregon Supreme Court · 1940
  4. Hult v. EbingerOregon Supreme Court · 1960
  5. Potter v. United StatesDistrict Court, D. Rhode Island · 1953

3Cited by8 opinions

  1. United States v. DownardUnited States Court of Military Appeals · 1955
  2. Klotz v. KlotzCourt of Appeals of Iowa · 1989
  3. Freightliner Market Development Corp. v. Silver Wheel Freightlines, Inc.Court of Appeals for the Ninth Circuit · 1987
  4. Resolution Trust Corp. v. BarnhartNew Mexico Court of Appeals · 1993
  5. Harris v. Maryland National Bank (In Re Harris)District Court, District of Columbia · 1994

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