Legal Opinion

Hilco Property Services, Inc. v. United States

District Court, D. New Hampshire

Decided June 3, 1996No. 1:08-adr-00009PublishedCited by 6 opinions

1Opinion of the Court

OPINION

DiCLERICO, Chief Judge.

The plaintiff, New England Acceptance Corporation (“Hilco”), has brought the instant action under 28 U.S.C.A. § 2410(a)(1) (West 1978) against the United States (“the government”) and against Thomas S. Boyer and William R. Boyer, as executors of the estate of them mother, Elizabeth H. Boyer, seeking to quiet title to an approximately ninety-acre tract of property located in Alton, New Hampshire. Hilco holds a first mortgage on the property. 1 The government claims to hold a federal tax lien that is superior to Hilco’s security interest. Thomas Boyer, William…

2Cases cited58 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. BessSupreme Court of the United States · 1958
  3. United States v. MitchellSupreme Court of the United States · 1971
  4. Stone and Michaud Ins., Inc. v. Bank Five for Sav.District Court, D. New Hampshire · 1992
  5. Finch v. GoldsteinNew York Court of Appeals · 1927

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3Cited by6 opinions

  1. Fadili v. Deutsche Bank National Trust Co.Court of Appeals for the First Circuit · 2014
  2. Contour Design, Inc. v. Chance Mold Steel Co.District Court, D. New Hampshire · 2011
  3. Ostler v. Codman Research Group, Inc.Court of Appeals for the First Circuit · 2001
  4. Lakeview v. Care Realty, et al.District Court, D. New Hampshire · 2009
  5. Contour Design v. Chance MoldDistrict Court, D. New Hampshire · 2011

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