Legal Opinion
United States v. Lewis L. Vohland, Janet Vohland
Court of Appeals for the Ninth Circuit
Decided April 29, 1982No. 80-4248PublishedCited by 18 opinions
1Opinion of the Court
CANBY, Circuit Judge:
This appeal arises from an action to foreclose an unrecorded special estate tax lien against property which appellants had purchased without notice of the lien. The district court granted summary judgment in favor of the United States Government, enforcing the lien and ordering a foreclosure sale of the appellants’ real property. We affirm the judgment of the trial court.
Three issues are raised on appeal:(1) Whether additional assessments, imposed pursuant to I.R.C. § 6651(a) for failure to file an estate tax return, can support the § 6324 special estate tax lien.(2)…
2Cases cited5 opinions
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Melba Schuster, Formerly Melba D. Baker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Melba Schuster, Formerly Melba D. Baker, United California Bank v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. United California BankCourt of Appeals for the Ninth Circuit · 1962
- United States v. CurryDistrict Court, D. Maryland · 1912
- William D. Kleine and Wife v. Ann Kleine, and Brown Oil Tools, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
3Cited by18 opinions
- Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Chevron, U.S.A., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- USA/Internal Revenue Service v. Valley National Bank (In Re Decker)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
- Fall River Savings Bank v. CallahanMassachusetts Appeals Court · 1984
- Amanda York Beaty and Nancie York Gunter v. United StatesCourt of Appeals for the Sixth Circuit · 1991
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