Legal Opinion
Pia v. United States
United States Court of Claims
Decided January 14, 1985No. 572-82CPublishedCited by 17 opinions
1Opinion of the Court
OPINION
MEROW, Judge:
This case comes before the court on cross-motions for summary judgment. Josie C. Pia, plaintiff, as trustee for Jack Massengale, seeks recovery from actions taken by the United States, Internal Revenue Service (IRS).
Facts
The dispute arises out of an April 22, 1981 tax sale of real property in which the defendant sold the residence of a delinquent taxpayer at a public auction to plaintiff for $28,000. Prior to the sale the IRS issued a formal notice of public auction sale which read, in pertinent part:
Title Offered:
Only the right, title, and interest of James & Mary J.…
2Cases cited17 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Helene Curtis Industries, Inc. v. The United StatesUnited States Court of Claims · 1963
- Hardeman-Monier-Hutcherson v. United StatesUnited States Court of Claims · 1972
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3Cited by17 opinions
- Miller Elevator Co. v. United StatesUnited States Court of Federal Claims · 1994
- Conner Brothers Construction Co. v. United StatesUnited States Court of Federal Claims · 2005
- Pratt v. United StatesUnited States Court of Federal Claims · 2001
- Robert J. Parmenter, an Individual Roger Parmenter, an Individual Parmenter Brothers, a Partnership v. Federal Deposit Insurance Corporation, in Its Separate Corporate Capacity, William Houston, Jr. v. Federal Deposit Insurance Corporation, in Its Separate Corporate Capacity, John Leider v. Federal Deposit Insurance Corporation, in Its Separate Corporate CapacityCourt of Appeals for the Federal Circuit · 1991
- Williams v. District of ColumbiaDistrict of Columbia Court of Appeals · 2006
12 more not listed; retrieve them via the Exa API.