Legal Opinion
Quality Loan Service Corp. v. 24702 Pallas Way, Mission Viejo, CA 92691
Court of Appeals for the Ninth Circuit
Decided March 24, 2011No. 08-56181PublishedCited by 21 opinions
1Opinion of the Court
OPINION
O’SCANNLAIN, Circuit Judge:
We must determine the priorities of federal tax liens and a state-law lien in this dispute over surplus proceeds from a nonjudicial foreclosure sale.
I
A
In 1999, Ted and Karen Chapin executed a deed of trust secured by real property located at 24702 Pallas Way, Mission Viejo, California (“subject property”). Quality Loan Service Corporation (“Quality”) was named the trustee.
Between January 2001 and April 2005, the Internal Revenue Service (“IRS”) recorded in the Orange County Clerk-Recorder Department eight tax liens totaling $182,554.50 on the subject property…
2Cases cited19 opinions
- Shamrock Oil & Gas Corp. v. SheetsSupreme Court of the United States · 1941
- Murphy Brothers, Inc. v. Michetti Pipe Stringing, Inc.Supreme Court of the United States · 1999
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Volkswagenwerk Aktiengesellschaft v. SchlunkSupreme Court of the United States · 1988
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Leathers v. LeathersCourt of Appeals for the Tenth Circuit · 2017
- Umc Development, LLC v. District of ColumbiaDistrict Court, District of Columbia · 2013
- Van Pelt v. SkolnikDistrict Court, D. Nevada · 2012
- (PS) Sharma v. HSI Asset Loan Obligation Trust 2007-1District Court, E.D. California · 2020
- Byzantine Catholic Eparchy of Phoenix v. Burri Law PADistrict Court, D. Arizona · 2021
16 more not listed; retrieve them via the Exa API.