Legal Opinion
Crystal Bar, Inc. v. Cosmic, Inc.
District Court, D. South Dakota
Decided February 25, 1991No. Civ. 90-5004PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BATTEY, District Judge.
NATURE AND PROCEDURAL HISTORY
Plaintiffs Crystal Bar, Inc., Reese M. Williams, individually, and Reese Williams Trust originally brought this action on December 14, 1989, in South Dakota State Court, Seventh Judicial Circuit. The action was one to a quiet title. The United States (IRS) was joined pursuant to 28 U.S.C. § 1446(d). The United States removed the case to this Court pursuant to 28 U.S.C. §§ 1444 and 1446.
Plaintiffs challenge certain tax liens for income and employment taxes asserted by the IRS under the Federal Tax Lien Act, 26…
2Cases cited8 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- Rushmore State Bank v. Kurylas, Inc.South Dakota Supreme Court · 1988
- Howard Dragstrem v. Richard E. Obermeyer, United States of America, Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1977
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3Cited by4 opinions
- Hargrave v. Township of Pemberton (In Re Tabone, Inc.)United States Bankruptcy Court, D. New Jersey · 1994
- Taproot Admin. Servs. v. Comm'rUnited States Tax Court · 2009
- Taproot Admin. Servs. v. Comm'rUnited States Tax Court · 2009
- Taproot Administrative Services, Inc. v. CommissionerUnited States Tax Court · 2009