Legal Opinion
Colorado Property Acquisitions, Inc., a Colorado Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided January 24, 1990No. 87-2564PublishedCited by 18 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
This case involves the adequacy of the method of delivery of a notice of nonjudi cial foreclosure to the IRS and the relative priority between a certificate of purchase and an IRS lien under Colorado law.
The facts are both simple and undisputed. In 1982 a bank loaned taxpayer approximately $32,000 and secured this debt with a first deed of trust upon specified real property. The deed of trust was properly and timely recorded. In 1983, the Denver office of the IRS recorded a Notice of Federal Tax Lien for approximately $19,-000 against the taxpayer’s property. This notice…
2Cases cited6 opinions
- Transamerica Mortgage Advisors, Inc. v. LewisSupreme Court of the United States · 1979
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- United States v. State of ColoradoCourt of Appeals for the Tenth Circuit · 1989
- Pullman v. ChorneyCourt of Appeals for the Tenth Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Roberts v. BarrerasCourt of Appeals for the Tenth Circuit · 2007
- John J. Kulawy v. United StatesCourt of Appeals for the Second Circuit · 1990
- Yvonne L. v. New Mexico Department Of Human ServicesCourt of Appeals for the Tenth Circuit · 1992
- Russell v. United StatesCourt of Appeals for the Tenth Circuit · 2008
- Orville R. Goodwin v. United States of America Calvin E. Esselstrom Joseph PhillipsCourt of Appeals for the Ninth Circuit · 1991
13 more not listed; retrieve them via the Exa API.