Legal Opinion
United States v. V & E Engineering & Construction Co.
Court of Appeals for the First Circuit
Decided May 13, 1987No. Nos. 86-1929, 86-2004 and 86-2005PublishedCited by 4 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
Between September, 1978, and August, 1980, the United States government made a series of tax assessments against V & E Engineering & Construction Co., Inc. (V & E). In 1985, the government brought suit to foreclose a lien on a parcel of real property that belonged to V & E for part of the period at issue. The suit raised the issue of what priority was to be given the federal tax lien in relation to a mortgage and sale of the property by V & E in April and May, 1980. The United States District Court for the District of Puerto Rico issued a summa--ry judgment favorable in…
2Cases cited12 opinions
- Nishimatsu Construction Co., Ltd. v. Houston National Bank, Defendant-Third Party v. Jack D. Baize, Third PartyCourt of Appeals for the Third Circuit · 1975
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Curtis B. Danning, as Trustee in Bankruptcy of Fenton, Lavine & Co., a Partnership v. Beau Berlinski LavineCourt of Appeals for the Ninth Circuit · 1978
- Thomson v. WoosterSupreme Court of the United States · 1885
- Cragin v. LovellSupreme Court of the United States · 1883
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3Cited by4 opinions
- Maine National Bank v. F/v Explorer, Etc.Court of Appeals for the First Circuit · 1987
- Prowse v. Walters, Texas Court of Appeals, 13th District1997
- United States v. V & E Engineering & Construction Co., Inc., Jorge Luis Berrios and His Wife Aida L. Cruz Declet, United States of America v. V & E Engineering & Construction Co., Inc., Royal Bank De Puerto Rico, F/k/a, Banco De San Juan, United States of America v. V & E Engineering & Construction Co., Inc.Court of Appeals for the First Circuit · 1987
- Maine National Bank v. F/V ExplorerDistrict Court, D. Maine · 1987