Legal Opinion
Town of Sanford v. United States
Court of Appeals for the First Circuit
Decided April 2, 1998No. 97-1722PublishedCited by 15 opinions
1Opinion of the Court
TORRUELLA, Chief Judge.
In September 1994, the United States (the “Government”) instituted in rem civil forfeiture proceedings against two properties located in the Town of Sanford, Maine, under the federal forfeiture law, 21 U.S.C. § 881. At the time, the properties were subject to a local property tax lien in the amount of $1,306.82. However, the lien was not recorded in the registry of deeds when the forfeiture complaint was filed. Therefore, the United States did not notify the town of the forfeiture and did not pay the back taxes that had been assessed. Upon learning of the forfeiture,…
2Cases cited8 opinions
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
- Jorge Sarit and Dennie Espaillat v. U.S. Drug Enforcement AdministrationCourt of Appeals for the First Circuit · 1993
- United States v. Robert F. TierneyCourt of Appeals for the First Circuit · 1985
- Ltc. John F. Mitchell v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Sable Communications of California, Inc. v. Federal Communications Commission, Edwin Meese, Attorney General of the United States of AmericaCourt of Appeals for the Ninth Circuit · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Perceira Goncalves v. INSCourt of Appeals for the First Circuit · 1998
- United States v. One-Sixth Share of Bulger in All Present & Future Proceeds of Mass Millions Lottery Ticket No. M246233Court of Appeals for the First Circuit · 2003
- Raymond W. Beall Hazel A. Beall v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- American Road & Transportation Builders Association v. Environmental Protection AgencyDistrict Court, District of Columbia · 2012
- Deanna Turner v. The Secretary of the United States Department of Housing and Urban DevelopmentCourt of Appeals for the Third Circuit · 2006
10 more not listed; retrieve them via the Exa API.