Legal Opinion
Angel Burgos v. Gerard Milton
Court of Appeals for the First Circuit
Decided June 1, 1983No. 82-1856PublishedCited by 30 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Chief Judge.
This is an appeal from the district court’s judgment of $15,000 against individual officers of the Internal Revenue Service (IRS). We find that the district court lacked jurisdiction over the action because of sovereign immunity.
On September 17, 1976 plaintiff-appellee Angel Burgos Fuentes purchased real property in Puerto Rico from the Internal Revenue Service at a tax sale. According to Burgos, the quitclaim deed he received from the IRS was invalid under Puerto Rico law, preventing him from being able to register the deed with the Registry of Property. As a…
2Cases cited6 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Dugan v. RankSupreme Court of the United States · 1963
- Hawaii v. GordonSupreme Court of the United States · 1963
- Jaffee v. United StatesCourt of Appeals for the Third Circuit · 1979
- Estate of Watson v. BlumenthalCourt of Appeals for the Second Circuit · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Kozera v. SpiritoCourt of Appeals for the First Circuit · 1983
- Begay v. Public Service Co. of NMDistrict Court, D. New Mexico · 2010
- Edward N. Sibley v. William L. Ball, Iii, Etc.Court of Appeals for the First Circuit · 1991
- Kelley v. United StatesUnited States Court of Claims · 1989
- Savoy Medical Supply Co. v. F & H Manufacturing Corp.District Court, E.D. New York · 1991
25 more not listed; retrieve them via the Exa API.