Legal Opinion

Progressive Consumers Federal Credit Union v. United States

Court of Appeals for the First Circuit

Decided March 19, 1996No. 95-1712PublishedCited by 44 opinions

1Opinion of the Court

BOWNES, Senior Circuit Judge.

On October 8,1993, Progressive Consumer Federal Credit Union (“Progressive”), plaintiff-appellant, filed a complaint against the Internal Revenue Service (“the government”), defendant-appellee, in the Land Court Department of the Trial Court of Plymouth County, Commonwealth of Massachusetts. Progressive sought a declaration that its mortgage had priority over properly recorded federal tax liens. The government filed a notice of removal pursuant to 28 U.S.C. § 1444, removing the action to the United States District Court for the District of Massachusetts. The…

2Cases cited54 opinions

  1. Bender v. Williamsport Area School DistrictSupreme Court of the United States · 1986
  2. Maryland v. LouisianaSupreme Court of the United States · 1981
  3. Maldonado-Denis v. Castillo-RodriguezCourt of Appeals for the First Circuit · 1994
  4. Aquilino v. United StatesSupreme Court of the United States · 1960
  5. United States v. City of New BritainSupreme Court of the United States · 1954

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3Cited by44 opinions

  1. Muirhead v. MechamCourt of Appeals for the First Circuit · 2005
  2. East Boston Savings Bank v. OganMassachusetts Supreme Judicial Court · 1998
  3. COMMITTEE ON JUD., US HOUSE OF REPRES. v. MiersDistrict Court, District of Columbia · 2008
  4. Harmon v. United StatesCourt of Appeals for the Eighth Circuit · 1996
  5. Delores Harmon, Individually and as of the Estate of Ralph Harmon, Appellee/cross-Appellant v. United States of America, Acting Through the Farmers Home Administration, United States Department of Agriculture Thomas A. Lloyd, Assistant U.S. Attorney Dallas Tonsager, State Director of the Farmers Home Administration, Appellants/cross-Appellees. Delores Harmon, Individually and as of the Estate of Ralph Harmon v. United States of America, Acting Through the Farmers Home Administration, United States Department of Agriculture Thomas A. Lloyd, Assistant U.S. Attorney Dallas Tonsager, State Director of the Farmers Home AdministrationCourt of Appeals for the Eighth Circuit · 1996

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