Legal Opinion
United States v. Big Value Supermarkets, Inc.
Court of Appeals for the Sixth Circuit
Decided March 12, 1990No. 89-3210PublishedCited by 12 opinions
1Opinion of the Court
BAILEY BROWN, Senior Circuit Judge.
The United States appeals a district court order that limited the extent of a tax lien on real property of which the taxpayer was the vendee under an installment contract to the amount that the taxpayer had paid on the contract. The order also discharged the subject real property from the tax lien. Because we find that under Ohio law a vendee’s interest that is created pursuant to a land installment sale contract is not limited to the amount paid on the contract, we reverse.
FACTS
On December 7, 1976, Big Value Supermarkets, Inc. (“Big Value”) leased from…
2Cases cited13 opinions
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- In Re Edward M. Johnson and Associates, Inc., Debtor. John P. Newton, Jr., Trustee v. Edward M. JohnsonCourt of Appeals for the Sixth Circuit · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bank One Ohio Trust Company, N.A., as Trustee of the Albin C. Reitelbach Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Capaci v. Katz & Besthoff, Inc.District Court, E.D. Louisiana · 1976
- Fred A. Cardinal and Gloria M. Cardinal v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- United States v. Big Value Supermarkets, Inc.Court of Appeals for the Sixth Circuit · 1990
- First Bancorp, Inc. v. United StatesDistrict Court, W.D. Kentucky · 2013
7 more not listed; retrieve them via the Exa API.