Gaub v. Simpson

THOMAS, Justice.

The only question to be resolved in this ease is whether Elwood “Bill” J. Simpson (Simpson) discharged an Internal Revenue Service (IRS) hen against property he owned under circumstances that made him a volunteer and foreclosed him from legal subrogation. In a classic effort at obfuscation, Arnold A. Gaub (Gaub) presented the case as one involving the responsibility of a grantor under a warranty deed to defend the title to the property. It is clear the trial court focused upon the fact Simpson paid the amount of a tax hen against his property for taxes owed by Gaub. Through a…