Legal Opinion
Babb v. Frank
District Court, W.D. Wisconsin
Decided December 2, 1996No. 96-C-0778-CPublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
CRABB, District Judge.
This is an action to quiet title that arises out of a tax sale of real property conducted by the Internal Revenue Service pursuant to 26 U.S.C. § 6335. Both sides have moved for summary judgment on the sole issue raised in the ease: whether a delinquent taxpayer whose real property is seized and sold by the IRS can convey title in his property and assign his right of redemption before the running of the 180-day period for redemption. I conclude that he can and will grant judgment for defendants.
From the findings of fact proposed by the parties, I find…
2Cases cited24 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- Phelps v. United StatesSupreme Court of the United States · 1975
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3Cited by4 opinions
- Westland Holdings, Inc. v. LayCourt of Appeals for the Tenth Circuit · 2006
- Westland Holdings, Inc. v. LayDistrict Court, D. Wyoming · 2005
- Audio Investments v. RobertsonDistrict Court, D. South Carolina · 2002
- Audio Investments v. RobertsonDistrict Court, D. South Carolina · 2002