Legal Opinion
United States v. Brame
District Court, D. Idaho
Decided June 25, 1965No. 2396PublishedCited by 3 opinions
1Opinion of the Court
McNICHOLS, District Judge.
This matter is before the court to determine the relative precedence between a tax lien of the United States and that of an attaching creditor in the State of Idaho whose claim has been reduced to judgment.
Plaintiff, the United States of America, initiated this action pursuant to Sections 7401 and 7403 of the Internal Revenue Code of 1954 (26 U.S.C. §§ 7401 & 7403), to foreclose plaintiff’s tax liens against the property and rights to property of defendant-taxpayer Frank C. Brame.
Jurisdiction of the court is based on 28 U.S.C. § 1340 and § 7402(a) of the Internal…
2Cases cited15 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- BNC Mortgage, Inc. v. Tax Pros, Inc.Court of Appeals of Washington · 2002
- BNC Mortgage, Inc. v. Tax Pros, Inc.Court of Appeals of Washington · 2002
- Lewis v. Diethorn (In re Joseph M. Eaton Builders, Inc.)District Court, W.D. Pennsylvania · 1989