Legal Opinion
United States v. Murray
District Court, D. Massachusetts
Decided May 7, 1999No. Civil Action 97-10602-RGSPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
STEARNS, District Judge.
The Internal Revenue Service (IRS) is seeking to confirm the validity of a tax lien it holds on Michael Murray’s beneficial interest in a home (“Juliette Road”) in Saugus, Massachusetts. Judith Murray, Michael Murray’s former wife, contends that the entire beneficial interest in the home is hers, and that the lien, while valid, attaches to nothing.
BACKGROUND
The facts construed in the light most favorable to the Murrays are as follows. 1 Judith and Michael Murray were married in 1967. J. Murray Aff. ¶ 5. In 1976,…
2Cases cited17 opinions
- Continental Grain Company v. Puerto Rico Maritime Shipping AuthorityCourt of Appeals for the First Circuit · 1992
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- State Street Bank & Trust Co. v. ReiserMassachusetts Appeals Court · 1979
- Clarke v. FayMassachusetts Supreme Judicial Court · 1910
- F.P.P. Enterprises and D & S Trust v. United StatesCourt of Appeals for the Eighth Circuit · 1987
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. MurrayCourt of Appeals for the First Circuit · 2000