Legal Opinion

Robert Vardanega v. Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided March 19, 1999No. 97-17301PublishedCited by 8 opinions

1Opinion of the Court

THOMAS, Circuit Judge:

Robert Vardanega appeals a decision of the U.S. District Court for the Eastern District of California. The district court in this case granted summary judgment in favor of the Internal Revenue Service (“IRS”) in Var-danega’s action to quiet title in real property. Vardanega argued below that 26 U.S.C. § 7425 permits the IRS to redeem only the exact property interest on which it has a tax lien. The district court disagreed and held that the statutory language of § 7425 permits the IRS to redeem the entire real property on which it has a lien that is purchased at a…

2Cases cited8 opinions

  1. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  2. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  3. Patrick James Jeffries v. Tana Wood, SuperintendentCourt of Appeals for the Ninth Circuit · 1997
  4. Bank of Hemet v. United StatesCourt of Appeals for the Ninth Circuit · 1981
  5. Delta Savings & Loan Association, Inc. v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1988

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3Cited by8 opinions

  1. Wells Fargo Bank, Na v. Mahogany Meadows Avenue TrustCourt of Appeals for the Ninth Circuit · 2020
  2. White v. SimardCourt of Special Appeals of Maryland · 2003
  3. In Re L. Darrell Bevan Patricia F. Bevan, Debtors. L. Darrell Bevan Patricia F. Bevan v. Socal Communications Sites, LLCCourt of Appeals for the Ninth Circuit · 2003
  4. Buenting v. Crystal Cascades Civil, LLC (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Court, D. Nevada · 2008
  5. Green v. United StatesDistrict Court, D. Utah · 2006

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