Legal Opinion
Southwest Products Co. v. United States
Court of Appeals for the Fourth Circuit
Decided August 14, 1989No. 89-2907PublishedCited by 3 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge:
Southwest Products Company appeals from a district court determination that the Internal Revenue Service properly redeemed certain property under section 7425 of the Internal Revenue Code. We affirm.
I
The ultimate question to be determined in this case is who now owns the property described as 1284 Laskin Road, Virginia Beach, Virginia (hereafter Laskin Road)— the party that purchased it from Southwest Products Company (Southwest), a fore*115closing lienholder who successfully bid for the property at foreclosure, or the party that purchased it from the IRS, which as a…
2Cases cited9 opinions
- Ryland Group, Inc. v. WillsSupreme Court of Virginia · 1985
- Feldman v. RuckerSupreme Court of Virginia · 1959
- Abdelhaq v. PflugDistrict Court, E.D. Virginia · 1988
- Powell v. AdamsSupreme Court of Virginia · 1942
- Rolen v. Southwest Virginia National Bank (In Re Rolen)United States Bankruptcy Court, W.D. Virginia · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. Louis GuglielmiCourt of Appeals for the Fourth Circuit · 1991
- Southwest Products Co., Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1989
- Miravalle v. CommissionerUnited States Tax Court · 1995