Legal Opinion
E.J. Friedman Company, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided September 29, 1993No. 92-55572PublishedCited by 31 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
OVERVIEW
E.J. Friedman Company, Inc. (“Friedman”) 1 brought an action in district court to compel the United States to discharge a federal tax lien encumbering several parcels of property. Friedman advanced several theories to support its request for relief. The district court dismissed all of Friedman’s claims. Friedman appeals, and we affirm.
FACTS AND PRIOR PROCEEDINGS
Berkshire Dallas, Inc. (“Berkshire”) purchased a parcel of property on which it planned to build 56 homes in two phases. Sterling Savings and Loan Association (“Sterling”) made two loans to Berkshire, one…
2Cases cited19 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Heckler v. ChaneySupreme Court of the United States · 1985
- Webster v. DoeSupreme Court of the United States · 1988
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Beno v. ShalalaCourt of Appeals for the Ninth Circuit · 1994
- National Wildlife Federation v. EspyCourt of Appeals for the Ninth Circuit · 1995
- Sessler v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Powelson v. United StatesCourt of Appeals for the Ninth Circuit · 1998
26 more not listed; retrieve them via the Exa API.