Legal Opinion
United States v. Polk
Court of Appeals for the Ninth Circuit
Decided July 20, 1987No. 86-2918PublishedCited by 20 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Richard L. Anderson appeals from the district court’s grant of summary judgment for the United States. The district court held that the IRS had a tax lien enforceable against Anderson’s property. Anderson argues that the lien was improperly recorded, that it should have been discharged, and that it was wrongly given priority over his own interests. We affirm.
FACTS
The facts were stipulated by the parties before the district court and are briefly as follows. In April 1975, appellant Richard Anderson lent $20,000.00 to Roy Bruce Polk, taking in exchange a note and a third…
2Cases cited19 opinions
- T.W. Electrical Service, Inc. v. Pacific Electrical Contractors Ass'nCourt of Appeals for the Ninth Circuit · 1987
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BrosnanSupreme Court of the United States · 1960
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- E.J. Friedman Company, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- United States v. State of ColoradoCourt of Appeals for the Tenth Circuit · 1989
- First American Title Insurance Co. v. United StatesCourt of Appeals for the First Circuit · 1988
- Joseph Kivel Marilyn B. Mansour v. United StatesCourt of Appeals for the Ninth Circuit · 1989
15 more not listed; retrieve them via the Exa API.