Legal Opinion
Metropolitan National Bank, James M. Oberlies and Robert E. Ryan v. United States
Court of Appeals for the Fifth Circuit
Decided May 30, 1990No. 89-4710PublishedCited by 13 opinions
1Opinion of the Court
E. GRADY JOLLY, Circuit Judge:
The United States appeals from the district court’s judgment holding that the United States’ perfected tax lien, filed against three parcels of real property owned by the taxpayer, Weaver & Sons, Inc., was not entitled to priority over the interests claimed in the property by the appellees, Metropolitan National Bank (the “Bank”), James M. Oberlies, and Robert E. Ryan. 716 F.Supp. 946. We hold that the appellees were not entitled to priority under section 6323(a) of the Internal Revenue Code, and we therefore reverse the judgment of the district court and remand…
2Cases cited26 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- Cotton v. McConnellMississippi Supreme Court · 1983
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
21 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Dupre v. Joe's Riverside Seafood, Inc.Louisiana Court of Appeal · 1991
- Estate of Smith v. Smith (In re Smith)United States Bankruptcy Court, N.D. Mississippi · 2013
- Henderson v. Bank of America, N.A. (In re Simmons)United States Bankruptcy Court, S.D. Mississippi · 2014
- Prowse v. Walters, Texas Court of Appeals, 13th District1997
8 more not listed; retrieve them via the Exa API.