Legal Opinion
Edmundson v. United States
District Court, W.D. Louisiana
Decided June 5, 1995No. Civ. A. 93-2036PublishedCited by 2 opinions
1Opinion of the Court
OPINION
NAUMAN S. SCOTT, District Judge.
Trial of this matter was held on January 4, 1995 in Lafayette, Louisiana. Technically speaking, the central issue in this case is whether Elizabeth D. Edmundson’s failure to give the I.R.S. proper notice of a foreclosure sale results in the survival of the I.R.S.’ lien on her property. If we hold that the I.R.S.’ lien survives, the I.R.S. has the power to levy on Mrs. Edmundson’s property. However, for the common mortgagee and taxpayer, the real issue is whether the I.R.S. can use a burdensome, ambiguous and highly technical notice provision to trip…
2Cases cited4 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Bob D. Whiteside Lenore H. Whiteside v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Estate of Oskey v. United StatesDistrict Court, D. Minnesota · 1988
3Cited by2 opinions
- Glasgow Realty, LLC v. WithingtonDistrict Court, E.D. Missouri · 2004
- Chen v. Equity Fund, IIIDistrict Court, D. New Hampshire · 1996