Legal Opinion
Haas v. Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided September 13, 1994No. 93-6381PublishedCited by 44 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
I. INTRODUCTION
At issue in this case are the relative priorities to be accorded a reinstated mortgage Hen and a competing federal tax Hen where the federal tax Hen arose prior to the reinstatement of the mortgage Hen. The bankruptcy court, applying Alabama law, held that the reinstated mortgage Hen had priority over the federal tax lien. The district court, following the reasoning of the bankruptcy court, affirmed. For the reasons set forth below, we reverse.
II. FACTS
On January 4, .1979, Thomas M. Haas and Bernice E. Haas (“Debtors”) executed a mortgage on their…
2Cases cited42 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
37 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- HSSM 7 Ltd. Partnership v. BilzerianCourt of Appeals for the Eleventh Circuit · 1996
- Roger Schlossberg, Trustee-Appellant v. Jean Barney, Debtor-AppelleeCourt of Appeals for the Fourth Circuit · 2004
- Griswold v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
- United States v. Askins & Miller Orthopaedics, P.A.Court of Appeals for the Eleventh Circuit · 2019
- Southeast Waffles, LLC v. United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2012
39 more not listed; retrieve them via the Exa API.