Legal Opinion
Dimmitt & Owens Financial, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided April 9, 1986No. 85-1059PublishedCited by 44 opinions
1Opinion of the Court
POSNER, Circuit Judge.
This case involves the validity of a federal tax lien, and a jurisdictional and a procedural question. The case grows out of assessments that the Internal Revenue Service made in April 1979 against Unique Industries, Inc., for unpaid taxes. In July the Service filed a federal tax lien with the Recorder of Deeds of DuPage County, Illinois (and also, a few days later, in California but arguably in the wrong office — a point of some significance, as will appear). One month earlier Dimmitt & Owens Financial, Inc., a factor, had begun buying accounts receivable from Unique,…
2Cases cited17 opinions
- Liberty Mutual Insurance v. WetzelSupreme Court of the United States · 1976
- Wisconsin Knife Works v. National Metal CraftersCourt of Appeals for the Seventh Circuit · 1986
- C.K.S. Engineers, Inc. v. White Mountain Gypsum Company, M.S. Riddle and Eryl A. CummingsCourt of Appeals for the Seventh Circuit · 1984
- Breuer Electric Manufacturing Co. v. Toronado Systems of America, Inc., and Michael Marshak A/K/A Michael MajchrzakCourt of Appeals for the Seventh Circuit · 1982
- In the Matter of the Complaint of the United States of America, as Owner of the United States Naval Ship Pvt. Joseph F. Merrell, for Exoneration From or Limitation of Liability v. Sumitomo Marine & Fire Insurance Company, Ltd., Etc., Defendants- in the Matter of the Complaint of the United States of America, as Owner of the United States Naval Ship Pvt. Joseph F. Merrell, for Exoneration From or Limitation of Liability, United States of America v. United States Naval Ship Pvt. Joseph F. Merrell and the Vessel "Pearl Venture", United States of America, Counter/claimant-Appellant v. The M/v Pearl Venture, Her Engines, Tackle, Etc., in Rem and Pearl Carriers, Inc., Defendants/counterclaim Sumitomo Marine & Fire Insurance Co., Ltd., a Corp., Plaintiffs v. Pearl Carriers, Inc., and the Vessel Pearl Venture, United States of America v. Sumitomo Marine & Fire Insurance Company, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1980
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3Cited by44 opinions
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- Alvin Hunter v. Allis-Chalmers Corporation, Engine Division, and Andre J. Lambert, DefendantsCourt of Appeals for the Seventh Circuit · 1986
- Mark E. O'Brien v. R.J. O'Brien & Associates, Inc.Court of Appeals for the Seventh Circuit · 1993
- Pretzel & Stouffer, Chartered v. Imperial Adjusters, Inc.Court of Appeals for the Seventh Circuit · 1994
- Central States, Southeast and Southwest Areas Pension Fund v. Burton SlotkyCourt of Appeals for the Seventh Circuit · 1992
39 more not listed; retrieve them via the Exa API.