Legal Opinion

United States v. Baran

Court of Appeals for the Second Circuit

Decided June 14, 1993No. 1228, Docket 92-6279PublishedCited by 17 opinions

1Opinion of the Court

JON 0. NEWMAN, Circuit Judge:

This appeal primarily concerns whether a United States tax lien should be subordinated to the junior lien of a mortgagee through the doctrine of equitable subrogation. The issue arises on the appeal of Zenowia Baran, Ostap Baran, and Self Reliant (NY) Federal Credit Union (“Self Reliant”) from the October 26, 1992, judgment of the District Court for the Southern District of New York (Miriam Goldman Cedarbaum, Judge) foreclosing a United States tax lien on property owned by the Barans. The judgment requires the Barans or Self Reliant to pay the United States…

2Cases cited15 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. King v. PelkofskiNew York Court of Appeals · 1967
  3. Sarah M. Harris v. United StatesCourt of Appeals for the Fifth Circuit · 1985
  4. Paul Pipola and Julia Pipola v. Mae Chicco and Yorkville Savings and Loan Association, and United States of AmericaCourt of Appeals for the Second Circuit · 1960
  5. Uihlein v. . MatthewsNew York Court of Appeals · 1902

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3Cited by17 opinions

  1. Bank of New York v. NallyIndiana Supreme Court · 2005
  2. Bank of America, NA v. Prestance Corp.Washington Supreme Court · 2007
  3. Bank of America v. Prestance Corp.Washington Supreme Court · 2007
  4. Kim v. LeeWashington Supreme Court · 2001
  5. First Federal Savings Bank of Wabash v. United StatesCourt of Appeals for the First Circuit · 1997

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