Legal Opinion
Xemas, Inc. v. United States
District Court, D. Minnesota
Decided March 24, 1988No. Civ. 6-86-1077PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM FINDINGS AND ORDER
DEVITT, District Judge.
In this action brought under 26 U.S.C. § 7426, plaintiff claims the United States wrongfully levied and foreclosed on certain Stearns County Minnesota property, title to which was then recorded in its name, and seeks return of the property. Defendant denies the claim and asserts it properly foreclosed its federal tax lien on the property pursuant to 26 U.S.C. § 6331 et seq. in satisfaction of delinquent federal taxes due from Roman and Imelda Spaeth who were the actual owners of the property within the meaning of § 6331(a).
The issue is…
2Cases cited11 opinions
- Hudson v. PalmerSupreme Court of the United States · 1984
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- F.P.P. Enterprises and D & S Trust v. United StatesCourt of Appeals for the Eighth Circuit · 1987
- K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1987
- Lind v. O. N. Johnson Co.Supreme Court of Minnesota · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
- Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United StatesDistrict Court, D. Montana · 1992
- Dean v. United StatesDistrict Court, W.D. Missouri · 1997
- In Re Minnesota Breast Implant LitigationDistrict Court, D. Minnesota · 1998
- Marshall v. United StatesDistrict Court, E.D. New York · 1993
7 more not listed; retrieve them via the Exa API.