Legal Opinion

United States v. Christensen

District Court, D. Montana

Decided July 3, 1963No. Civ. 320, 417PublishedCited by 15 opinions

1Opinion of the Court

JAMESON, District Judge.

These actions were instituted to foreclose mortgages held by Small Business Administration. Motions for summary judgment have been filed, by Yellowstone County, Montana, in Cause No. 320, and by Musselshell County, Montana, in Cause No. 417. Both motions raise the same issues with respect to the relative priority of mortgage liens of Small Business Administration (SBA) and liens for taxes, penalties and interest assessed by the respective counties.

The mortgages cover both real and personal property. Plaintiff concedes that the liens for personal property taxes are…

2Cases cited30 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. Missouri Pacific Railroad v. AultSupreme Court of the United States · 1921
  3. State Ex Rel. Malott v. Board of County CommissionersMontana Supreme Court · 1930
  4. State Ex Rel. Sparling v. HitsmanMontana Supreme Court · 1935
  5. Rist v. Toole CountyMontana Supreme Court · 1945

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3Cited by15 opinions

  1. In Re Granite Lumber Co.United States Bankruptcy Court, D. Montana · 1986
  2. Empire State Collateral Co. v. Bay Realty CorporationDistrict Court, E.D. New York · 1964
  3. Kimbell Foods, Inc. v. Republic Nat. Bank of DallasDistrict Court, N.D. Texas · 1975
  4. Dime Savings Bank v. BeecherAppellate Division of the Supreme Court of the State of New York · 1965
  5. In Re BrilzUnited States Bankruptcy Court, D. Montana · 1989

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