Legal Opinion
Eggleston v. Colorado
Court of Appeals for the Tenth Circuit
Decided April 21, 1989No. Nos. 86-2151, 86-2192PublishedCited by 22 opinions
1Opinion of the Court
TACHA, Circuit Judge.
This appeal arises from a dispute between state and federal agencies over property seized by law enforcement officials as proceeds of illegal drug trafficking. The federal Drug Enforcement Administration (DEA), the Internal Revenue Service (IRS), the Colorado Department of Revenue, and several other parties each claimed an interest in the property. The district court held that the Colorado Department of Revenue’s lien for income taxes had priority over all claims and ordered the remainder of the property to be applied in partial satisfaction of a federal income tax lien,…
2Cases cited13 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. StowellSupreme Court of the United States · 1890
- United States v. $39,000 in Canadian CurrencyCourt of Appeals for the Tenth Circuit · 1986
- United States v. 1960 Bags of CoffeeSupreme Court of the United States · 1814
- Henderson's Distilled SpiritsSupreme Court of the United States · 1872
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. Parcel of Rumson, NJ, LandSupreme Court of the United States · 1993
- United States v. One 1973 Rolls RoyceCourt of Appeals for the Third Circuit · 1995
- United States of America, Cross-Appellant v. Jerry R. Pippin, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1990
- Johnson v. JohnsonAlaska Supreme Court · 1993
- United States v. Joe L. Trotter, United States of America v. $120,612.00 in U.S. Currency, United States of America v. Joe L. TrotterCourt of Appeals for the Eighth Circuit · 1990
17 more not listed; retrieve them via the Exa API.