Legal Opinion
United States v. Meriden Box Co. (In re Anderson)
District Court, D. Connecticut
Decided January 27, 1993No. Bankruptcy Nos. 2-89-01491, 2-91-02199; Civ. No. 2:91CV00975 (AHN)PublishedCited by 1 opinion
1Opinion of the Court
RULING ON APPEAL FROM ORDER OF THE BANKRUPTCY COURT
NEVAS, District Judge.
The United States of America (the “Government”) appeals from the Bankruptcy Court’s memorandum of decision and order in In re Anderson, 131 B.R. 541 (Bankr.D.Conn.1991) (Krechevsky, C.J.)1 pursuant to 28 U.S.C. § 158. At issue is the Bankruptcy Court’s ruling that a real estate lien procured under Connecticut law by a creditor, the Meriden Box Company (“Meriden Box”), is prior in right to a federal income tax lien where the Internal Revenue Service (the “IRS”) filed notice of the tax lien after Meriden Box had recorded a…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Marie Brunner v. New York State Higher Education Services Corp.Court of Appeals for the Second Circuit · 1987
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- In Re Manville Forest Products Corporation, Debtor. Gulf States Exploration Co. v. Manville Forest Products CorporationCourt of Appeals for the Second Circuit · 1990
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3Cited by1 opinion
- In Re AndersonCourt of Appeals for the Second Circuit · 1993