Legal Opinion
Road & Highway Builders, LLC v. United States
United States Court of Federal Claims
Decided December 8, 2011No. 09-401CPublishedCited by 2 opinions
1Opinion of the Court
OPINION
MARGOLIS, Senior Judge.
This case arises out of a settlement in which the Internal Revenue Service (“IRS”) agreed to release its right to redeem certain real property pursuant to 26 U.S.C. § 7425(d) in return for plaintiff Road and Highway Builders, LLC’s (“RHB”) payment of $100,000 (“the release”). It was later determined, in separate but related litigation, that notices of tax liens filed by the IRS against the property were improperly recorded. Because the IRS’s right to redeem is contingent upon properly recorded notices of tax liens, plaintiff claims that the release is void for…
2Cases cited22 opinions
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- Am-Pro Protective Agency, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Total Medical Management, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- T & M Distributors, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
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3Cited by2 opinions
- Road & Highway Builders, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Zazalli v. Swenson (In re DBSI, Inc.)District Court, D. Idaho · 2016