Legal Opinion
Burrus v. Oklahoma Tax Commission
District Court, W.D. Oklahoma
Decided December 17, 1993No. CIV-93-152-TPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
RALPH G. THOMPSON, District Judge.
Before the court is defendant United States of America’s motion for summary judgment. Defendant Oklahoma Tax Commission (OTC) filed a cross-motion for summary judgment. The issue at hand is the relative priority of each defendant’s tax lien in this interpleader action brought to quiet title to Oklahoma property that was previously a homestead. The facts are not in dispute:
On October 7, 1986, OTC filed Tax Warrant No. ITW 86000566-03 in the office of the County Clerk of Jackson County, Oklahoma against plaintiff Vernon V. Burrus in…
2Cases cited7 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- The T. H. Rogers Lumber Company v. James Bruce Apel, and United States of AmericaCourt of Appeals for the Tenth Circuit · 1972
- Bavely v. United States (In re Terwilliger's Catering Plus, Inc.)Court of Appeals for the Sixth Circuit · 1990
- Peterson v. United StatesDistrict Court, D. Utah · 1981
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3Cited by3 opinions
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995