Legal Opinion

Leischner v. Alldridge

Washington Supreme Court

Decided May 10, 1990No. 56639-9PublishedCited by 17 opinions

1Opinion of the CourtDolliver, J.

— The United States of America, through its agency, the Internal Revenue Service (IRS), challenges a superior court determination that a federal tax lien is inferior to a litigant's claim for attorney fees where the source of the funds available for satisfaction of the competing claims are interpleaded funds resulting from the litigants' action to quiet title.

Plaintiffs brought an action to quiet title to property which they had purchased on March 31, 1980, by a real estate contract from William and Marion Alldridge. The property was purchased subject to a first mortgage executed by the…

2Cases cited9 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. Fleischmann Distilling Corp. v. Maier Brewing Co.Supreme Court of the United States · 1967
  3. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  4. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  5. United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958

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3Cited by17 opinions

  1. Bowles v. Department of Retirement SystemsWashington Supreme Court · 1993
  2. City of Sequim v. MalkasianWashington Supreme Court · 2006
  3. City of Sequim v. MalkasianWashington Supreme Court · 2006
  4. Winters v. State Farm Mut. Auto. Ins. Co.Washington Supreme Court · 2001
  5. Winters v. State Farm Mutual Automobile InsuranceWashington Supreme Court · 2001

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