Legal Opinion
United States v. V. F. Bond
District Court, E.D. Virginia
Decided March 20, 1959No. Civ. No. 1598PublishedCited by 2 opinions
1Opinion of the Court
ALBERT V. BRYAN, District Judge.
The mortgage of Perpetual Building Association upon the real estate of one Bond and his wife, situate in Arlington County, Virginia, is concededly superior to the lien of the United States for income taxes against the Bonds, the mortgage having been recorded (in form a deed of trust) on July 15, the tax lien December 20, 1955. I.R.C. of 1954, sections 6321 and 6323(a), 26 U.S.C.A. §§ 6321, 6323(a).1 Now the question is. whether the mortgagee also has the same-primacy for 1957 and 1958 County real' estate taxes (admittedly of higher rank than the mortgage) paid…
2Cases cited8 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Robert Y. Brent, Surviving of Robert Brent, Use of the United States v. The President and Directors of the Bank of WashingtonSupreme Court of the United States · 1836
- United States v. City of GreenvilleCourt of Appeals for the Fourth Circuit · 1941
- United States v. American National Bank of Jacksonville and Title & Trust Company of FloridaCourt of Appeals for the Fifth Circuit · 1958
- Samms v. Chicago Title & Trust Co.Appellate Court of Illinois · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960