Legal Opinion
Paul Pipola and Julia Pipola v. Mae Chicco and Yorkville Savings and Loan Association, and United States of America
Court of Appeals for the Second Circuit
Decided January 21, 1960No. 67, Docket 25649PublishedCited by 38 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
This is an action by purchasers of real estate, pursuant to 28 U.S.C. § 2410(a), set forth below, 1 to cancel a tax lien filed by the government against purchasers’ grantor. The principal question is whether plaintiffs can challenge the sufficiency of the evidence that led the Commissioner to make the assessment underlying the tax lien. Judge Weinfeld, in a thorough opinion, held they may not, and we agree. A subsidiary issue concerns the amount by which priority over the tax lien should be recognized because a mortgage senior to the lien was paid off when title to the…
2Cases cited18 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States Fidelity & Guaranty Co. v. Triborough Bridge AuthorityNew York Court of Appeals · 1947
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- Midwest Haulers, Inc. v. BradyCourt of Appeals for the Sixth Circuit · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New YorkCourt of Appeals for the Second Circuit · 1961
- Dolan v. CommissionerUnited States Tax Court · 1965
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
33 more not listed; retrieve them via the Exa API.