Legal Opinion
United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. Ranch
Court of Appeals for the Eighth Circuit
Decided August 11, 1999No. 98-2009PublishedCited by 51 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
Appellants are two brothers, Laverne Scherping and Loren Scherping, Loren’s wife, Jane Scherping, and two business trusts, Epsilon Co. and C.J.S. Ranch. Appellants appeal from a summary judgment entered in the United States District Court 1 for the District of Minnesota in favor of the United States (government), holding that the government was entitled to foreclose its tax liens upon appellants’ property to satisfy their tax liabilities. United States v. Scherping, Civil File No. 97-2282 (PAM/JGL) (D.Minn. Mar. 9, 1998) (memorandum and order). For reversal,…
2Cases cited31 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Coolidge v. New HampshireSupreme Court of the United States · 1971
- Gregory v. HelveringSupreme Court of the United States · 1935
- Aquilino v. United StatesSupreme Court of the United States · 1960
26 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Eastern Trading Company v. Refco, Inc., and Refco Capital CorporationCourt of Appeals for the Seventh Circuit · 2000
- Postal Instant Press, Inc. v. Kaswa Corp.California Court of Appeal · 2008
- Old West Annuity and Life Ins. Co. v. Apollo GroupCourt of Appeals for the Eleventh Circuit · 2010
- United States v. BadgerCourt of Appeals for the Tenth Circuit · 2016
- Stoebner v. Ritchie Capital Management, L.L.C. (In re Polaroid Corp.)United States Bankruptcy Court, D. Minnesota · 2012
46 more not listed; retrieve them via the Exa API.