Legal Opinion
United States v. California-Oregon Plywood, Inc., a Corporation
Court of Appeals for the Ninth Circuit
Decided December 15, 1975No. 74--2458PublishedCited by 6 opinions
1Opinion of the Court
OPINION
Before ELY and WRIGHT, Circuit Judges, and LUCAS, * District Judge. EUGENE. A. WRIGHT, Circuit Judge:
Today we are asked to decide whether the principle of “first in time, first in right” gives priority to the United States’ deeds of trust on real property over subsequently accruing local property taxes. We hold, in this action by the government to foreclose SBA liens, that the principle does not apply and that state and county tax liens are entitled to priority. We affirm the judgment of the district court which relied upon Ault v. Harris, 317 F.Supp. 373 (D.Alaska 1968), as affirmed…
2Cases cited14 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- The T. H. Rogers Lumber Company v. James Bruce Apel, and United States of AmericaCourt of Appeals for the Tenth Circuit · 1972
- Ault v. HarrisDistrict Court, D. Alaska · 1968
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3Cited by6 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Pauline Rust v. Paul Johnson and Nora Johnson, City of Los Angeles v. Paul Johnson, Nora Johnson, and the Secretary of Housing and Urban DevelopmentCourt of Appeals for the Ninth Circuit · 1979
- United States v. Zac A. Crittenden, Jr., D/B/A Crittenden Tractor CompanyCourt of Appeals for the Fifth Circuit · 1977
- United States v. BergDistrict Court, E.D. California · 1999
- Garcia v. County of Santa ClaraCalifornia Court of Appeal · 1978
1 more not listed; retrieve them via the Exa API.