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Legal Opinion

Iowa Fair Plan v. United States, Internal Revenue Department

Supreme Court of Iowa

Decided September 21, 1977No. 2-58280PublishedCited by 5 opinions

1Opinion of the Court

McCORMICK, Justice.

This appeal presents a question of tax lien priority. The Gerharts owned a commercial building in Mingo, mortgaged to Mingo Trust & Savings Bank and insured under two policies by Iowa Fair Plan. As a result of three assessments for taxes owed by Charles Gerhart, the last on July 5,1973, the State of Iowa held a $3,975.26 lien against the building. Based on an assessment of August 15, 1973, the United States held a $8804.97 lien against it. The building was destroyed by fire on August 21, 1973. Each government claimed priority over the other in the fire insurance proceeds.…

2Cases cited14 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. City of New BritainSupreme Court of the United States · 1954
  3. United States v. BessSupreme Court of the United States · 1958
  4. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  5. United States v. VermontSupreme Court of the United States · 1964

9 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Key West Restaurant & Lounge, Inc. v. Connecticut Indemnity Co. (In Re Key West Restaurant & Lounge, Inc.)United States Bankruptcy Court, N.D. Illinois · 1985
  2. Deblois v. Department of the Treasury/Internal Revenue ServiceSupreme Court of Iowa · 1995
  3. Ellenberg v. J.M. Tull Metals (In Re McTyre Grading & Pipe, Inc.)United States Bankruptcy Court, N.D. Georgia · 1996
  4. Fansteel Foundry CorporationUnited States Bankruptcy Court, S.D. Iowa · 2019
  5. Iowa Fair Plan v. United States, Internal Revenue DepartmentSupreme Court of Iowa · 1977

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