Legal Opinion

United States v. Tempelman

Court of Appeals for the First Circuit

Decided October 11, 2002No. 01-2729, 02-1376PublishedCited by 1 opinion

1Per curiam

Last year, this court affirmed a pair of rulings in which the district court (1) concluded that the appellant taxpayers owed substantial amounts in unpaid federal income taxes and (2) authorized a foreclosure sale of their property. See United States v. Tempelman, 12 Fed.Appx. 18, 2001 WL 725370 (1st Cir.2001) (per curiam), cert, denied, — U.S. -, 122 S.Ct. 842, 151 L.Ed.2d 720 (2002). The property has since been sold at public auction pursuant to 28 U.S.C. § 2001(a). In the instant appeals, the taxpayers now challenge a trio of orders in which the district court (1) confirmed the sale, (2)…

2Cases cited8 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. Oakville Development Corporation, Trustee of the 10-12 Lopez St. Trust v. Federal Deposit Insurance CorporationCourt of Appeals for the First Circuit · 1993
  3. United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
  4. Stephen E. And Velda R. Holloway v. United States of America, W.H. Walton and L.E. Marll, as IndividualsCourt of Appeals for the Ninth Circuit · 1986
  5. Bankr. L. Rep. P 71,110 M.R.R. Traders, Inc. v. Cave Atlantique, Inc., Debtor, M.R.R. Traders, Inc. v. Louis F. DigiovanniCourt of Appeals for the First Circuit · 1986

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3Cited by1 opinion

  1. United States v. TempelmanCourt of Appeals for the First Circuit · 2001

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