Legal Opinion
Woody v. United States
United States Court of Claims
Decided January 27, 1986No. 355-82TPublishedCited by 1 opinion
1Opinion of the Court
OPINION
WOOD, Judge.
This action arises from a 1981 sale to plaintiff of the interest of Piedmont Development Corporation (Piedmont) in certain real property (the Property) previously seized by the Internal Revenue Service (the Service) pursuant to section 6331 of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 63311, for collection of a tax liability owed by Piedmont. Plaintiff seeks to recover $46,000, the sum he paid as a deposit against the purchase price of the property sold to him at the 1981 sale, plus interest, costs, and attorney fees.
The facts essential to disposition of…
2Cases cited10 opinions
- Cleveland Chair Co. v. United StatesUnited States Court of Claims · 1977
- United States of America and Ellis Campbell, Jr. v. Creamer Industries, Inc.Court of Appeals for the Fifth Circuit · 1965
- Philip Krupp v. Federal Housing AdministrationCourt of Appeals for the First Circuit · 1961
- Pia v. United StatesUnited States Court of Claims · 1985
- Roy C. Rash v. The United StatesUnited States Court of Claims · 1966
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3Cited by1 opinion
- Martin v. United StatesUnited States Court of Federal Claims · 1996