Legal Opinion
In re Anderson
United States Bankruptcy Court, D. Connecticut
Decided September 4, 1991No. Bankruptcy Nos. 2-89-01491, 2-91-02199PublishedCited by 1 opinion
1Opinion of the Court
*542MEMORANDUM OF DECISION AND ORDER RE: MOTION TO DETERMINE DISPOSITION OF PROCEEDS OF SALE OF ESTATE PROPERTY
ROBERT L. KRECHEVSKY, Chief Judge.
I
ISSUE
The sole question raised by this proceeding is whether a creditor’s real estate lien was sufficiently perfected or “choate” so as to prevail over a subsequently recorded federal tax lien. The parties have submitted the issue by way of briefs and the following stipulation of facts (somewhat reformed by the court).
II
STIPULATION OF FACTS
1. The creditor, Meriden Box Company (Meriden Box), recorded, pursuant to Conn. Gen.Stat. § 52-285,1 a prejudgment…
2Cases cited4 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- The Hartford Provision Company v. United StatesCourt of Appeals for the Second Circuit · 1978
- Hoffman v. Peoples Bank (In re Cuni)United States Bankruptcy Court, D. Connecticut · 1986
- In re Eabco, Inc.District Court, W.D. Pennsylvania · 1989
3Cited by1 opinion
- United States v. Meriden Box Co. (In re Anderson)District Court, D. Connecticut · 1993