Legal Opinion · Dissent
Fischer v. Hoyer
North Dakota Supreme Court
Decided May 16, 1963No. 7940Published
1DissentMorris, Chief Justice
On July 17, 1953, Martin Hoyer and his wife executed a mortgage on certain lands in favor of the Federal Land Bank of Saint Paul. This mortgage was recorded July 20, 1953, and assigned to the plaintiff, Fischer, on April 29, 1958. The assignment was recorded May 3, 1958. On October 13, 1958, the assignee Fischer paid past due real estate taxes levied against the land.
On April 2, 1954, the United States filed in the office of the register of deeds of the county wherein the land was situated a federal tax lien pursuant to the provisions of Sections 6321, 6322, and 6323(a), Title 26, U.S.C.,…
2Cases cited7 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960
- United States v. Elta Mae Christensen, Etc.Court of Appeals for the Ninth Circuit · 1959
- American Surety Co. of New York v. SundbergWashington Supreme Court · 1961
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