Legal Opinion
Hannon v. City of Newton
Court of Appeals for the First Circuit
Decided February 28, 2014No. 13-1022PublishedCited by 11 opinions
1Opinion of the Court
LYNCH, Chief Judge.
This case presents an issue of first impression concerning the authority under federal law of the Internal Revenue Service to discharge a portion of its tax liens on a piece of real property taken by eminent domain in exchange for payment from that taking while asserting the remaining value of its liens on any proceeds that the taxpayer obtains in a state post-taking suit for undercompensation damages. The Internal Revenue Code, 26 U.S.C. § 6325(b)(2)(A), gives the IRS discretion to discharge property from a tax lien if the IRS is paid an amount, “which shall not be less…
2Cases cited17 opinions
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Romulus v. CVS Pharmacy, Inc.Court of Appeals for the First Circuit · 2014
- Federal Home Loan Bank of Bost v. Moody's CorporationCourt of Appeals for the First Circuit · 2016
- Dutra v. Trustees of Boston UniversityCourt of Appeals for the First Circuit · 2024
- In re: Gerardo Rene Cabanillas Pérez v. Internal Revenue Service, et al.United States Bankruptcy Court, D. Puerto Rico · 2016
- Kenyon v. Gonzalez-Del RioCourt of Appeals for the First Circuit · 2022
6 more not listed; retrieve them via the Exa API.