Legal Opinion
Joseph E. Simon and John P. Simon v. United States
Court of Appeals for the Ninth Circuit
Decided March 26, 1985No. 83-6541PublishedCited by 21 opinions
1Opinion of the Court
J. BLAINE ANDERSON, Circuit Judge:
Joseph E. Simon and John P. Simon appeal the district court’s summary judgment in favor of the United States. The district court held that the Simons’ interest in property they had purchased at a state tax sale was subordinate to a federal tax lien. We affirm.
I. BACKGROUND
The Simons purchased real property at a Los Angeles County tax auction sale. The property had been deeded to the State of California because of the previous owner’s failure to pay delinquent property taxes. The county tax collector did not provide written notice of the sale to the Secretary…
2Cases cited7 opinions
- Schweiker v. HansenSupreme Court of the United States · 1981
- United States v. Ruby Company, a Utah CorporationCourt of Appeals for the Ninth Circuit · 1978
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Caito v. United California BankCalifornia Supreme Court · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Coreen L. SPRAGUE, Plaintiff-Appellant, v. Otis R. BOWEN, Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1987
- Jea Min Han Jae Soon Han v. United StatesCourt of Appeals for the Ninth Circuit · 1991
- In Re James S. Hamada, Debtor. James S. Hamada v. Far East National Bank, a California CorporationCourt of Appeals for the Ninth Circuit · 2002
- In Re Valley Vue Joint VentureUnited States Bankruptcy Court, E.D. Virginia · 1991
- E.J. Friedman Company, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
16 more not listed; retrieve them via the Exa API.