Legal Opinion
Mortgage Electronic Registration Systems, Inc. v. United States Ex Rel. Internal Revenue Service
Court of Civil Appeals of Oklahoma
Decided February 16, 2006No. 102,694PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
CAROL M. HANSEN, Judge.
¶ 1 Appellant Internal Revenue Service (“IRS”) appeals a final order of the trial court granting summary judgment to Appel-lee Mortgage Electronic Registration Systems, Inc. (“MERS”) on the issue of lien priority under the doctrine of equitable sub-rogation. 1
¶2 In 2001, Borrowers, 2 purchased fee simple record title to them home, financing their purchase with two mortgage loans, both recorded in 2001, in favor of Saxon Mortgage, Inc. and Venture Real Estate, Inc. (“the 2001 mortgage”).
¶ 3 IRS recorded tax liens against Borrowers for $144,256.02 in Oklahoma…
2Cases cited13 opinions
- Wathor v. Mutual Assurance Administrators, Inc.Supreme Court of Oklahoma · 2004
- Flanders v. Crane Co.Supreme Court of Oklahoma · 1984
- Northrip v. Montgomery Ward & Co.Supreme Court of Oklahoma · 1974
- Shelley v. Kiwash Electric Cooperative, Inc.Supreme Court of Oklahoma · 1996
- Katter v. RodgersSupreme Court of Oklahoma · 1924
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re HarperCourt of Appeals for the Tenth Circuit · 2008
- Bank of America, N.A. v. Unknown Successors of LewisCourt of Civil Appeals of Oklahoma · 2014
- Malloy v. WilServ Credit UnionCourt of Appeals for the Tenth Circuit · 2008
- Mill Creek Lumber & Supply Co. v. First United Bank & Trust Co.Court of Civil Appeals of Oklahoma · 2012
- Vantiger-Witte v. Mortgage Electronic Registration Systems (In Re Vantiger-Witte)United States Bankruptcy Court, N.D. Iowa · 2006
3 more not listed; retrieve them via the Exa API.