Legal Opinion
Citizens State Bank & Trust Co. v. Motor Service Co.
District Court, D. Kansas
Decided October 20, 1995No. 94-4118-SACPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
CROW, District Judge.
This is a foreclosure action brought by the plaintiff, Citizens State Bank & Trust, seeking to foreclose its mortgage on real estate and its security interest in personal property of the defendants, Motor Service Co., Inc., and L & M Automotive, Inc. The United States of America, acting by and through the Internal Revenue Service claims a lien for unpaid taxes on the real and personal property of the Motor Service Co. and L & M Automotive. Diversified Automotive Distributors, Inc. claims a lien on the inventory the Motor Service Co. and L & M…
2Cases cited4 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. New Orleans RailroadSupreme Court of the United States · 1871
- The Shawnee State Bank v. United StatesCourt of Appeals for the Eighth Circuit · 1984
- First Interstate Bank of Utah, N.A. v. Internal Revenue Service, and Olympus Glass Company, Inc.Court of Appeals for the First Circuit · 1991
3Cited by1 opinion
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