Legal Opinion
Cim International, a Utah Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided December 22, 1980No. 78-2701PublishedCited by 16 opinions
1Opinion of the Court
MARKEY, Chief Judge.
CIM International (CIM), alleged owner of an aircraft, appeals the grant of summary judgment upholding the seizure and sale of the aircraft in satisfaction of tax liens against Austin Milling Co., a Nevada Corporation (Austin), a third party taxpayer. We reverse and remand.
Background
The appeal being from a summary judgment, the facts set forth in the affidavits of record must be accepted as true.
On July 7, 1976 Austin bought a 1953 Beachcraft aircraft from Woodall Motor Company (Woodall), giving Woodall a promissory note for the entire $37,092.34 purchase price, secured by…
2Cases cited19 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- The State Securities Company, a Corporation v. Aviation Enterprises, Inc., a Corporation, H. F. Jones, and Owens Metal Company, a CorporationCourt of Appeals for the Tenth Circuit · 1966
- Bank of Lexington v. Jack Adams Aircraft Sales, Inc.Court of Appeals for the Fifth Circuit · 1978
14 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bergquist v. Anderson-Greenwood Aviation Corp. (In Re Bellanca Aircraft Corp.)United States Bankruptcy Court, D. Minnesota · 1985
- In the Matter of Gary Aircraft Corporation, Debtor. Gary Aircraft Corporation v. General Dynamics CorporationCourt of Appeals for the Fifth Circuit · 1982
- Sessler v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Agricultural Services, Inc. v. Fitzgerald (In Re Field)United States Bankruptcy Court, D. Idaho · 2001
- Western State Bank v. Grumman Credit Corp.District Court, D. Montana · 1982
11 more not listed; retrieve them via the Exa API.