Legal Opinion
United States v. V. F. Bond, Audrey A. Bond
Court of Appeals for the Fourth Circuit
Decided May 31, 1960No. 7987_1PublishedCited by 39 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
The principal question for decision is whether a tax lien of the United States is prior in right to payments of real estate taxes made by the mortgagee under a prior recorded mortgage, the taxes having accrued and the payments having been made subsequent to the recordation of the notice of federal tax lien. In addition, there is a question of priority as between the federal tax lien and an attorney fee allowed by the District Court for payment to the mortgagee out of the proceeds of the sale of the mortgaged property.
The United States brought this action in the United…
2Cases cited21 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
16 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
- W. T. Jones and Company, Incorporated, and Noland Company, Inc., and Marvin Moseley v. Foodco Realty, Inc., and United States of AmericaCourt of Appeals for the Fourth Circuit · 1963
- Mid-Eastern Electronics, Inc. v. First National Bank of Southern Maryland, GarnisheeCourt of Appeals for the First Circuit · 1970
- Wethered, Tr. v. Alban TractorCourt of Appeals of Maryland · 1961
34 more not listed; retrieve them via the Exa API.