United States v. Buenting (In Re Crystal Cascades Civil, LLC)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
MEMORANDUM
MEREDITH A. JURY, Bankruptcy Judge.
Appellees Richard H. Buenting (“Buent-ing”) and Road & Highway Builders, LLC, (“Road & Highway”)(collectively, “Appel-lees”) filed an adversary complaint against appellant United States of America (“IRS”) seeking a judicial declaration that their later-in-time recorded liens against Crystal Cascades Civil, LLC’s real property were superior to the IRS’s two notices of federal tax lien (variously, “NFTLs” and “liens”) recorded against the same property. 1
The validity of the IRS’s tax liens against Appellees is governed by 26 U.S.C. § 6323(f). 2 The…
2Cases cited14 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. David SilvermanCourt of Appeals for the Ninth Circuit · 1988
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- United States v. SiricoDistrict Court, S.D. New York · 1965
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3Cited by8 opinions
- Road & Highway Builders, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2012
- In Re MerrillUnited States Bankruptcy Court, D. Idaho · 2009
- Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Service (In Re Green Pastures Christian Ministries, Inc.)United States Bankruptcy Court, N.D. Georgia · 2010
- Road & Highway Builders, LLC v. United StatesUnited States Court of Federal Claims · 2011
- Birdsell v. Bella Funding, L.L.C. Ex Rel. Visani (In Re Arvizu Construction, Inc.)United States Bankruptcy Court, D. Arizona · 2010
3 more not listed; retrieve them via the Exa API.