Legal Opinion
United States v. Mathis Implement, Inc.
District Court, D. South Dakota
Decided December 20, 2005No. CIV 04-3005PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KORNMANN, District Judge.
[¶ 1] The United States of America (“plaintiff’) filed this action against Mathis Implement, Inc., and the other defendants named above (collectively “defendants”). Plaintiff seeks to reduce its tax assessments to judgment, to foreclose federal tax liens on real property, and to obtain a judicial sale of real property, pursuant to 26 U.S.C. §§ 7401 and 7403. On March 9, 2005, the defendants filed a motion for summary judgment (Doc. 46). In response, the plaintiff filed its own motion for summary judgment (Doc. 53). Both of the motions are…
2Cases cited27 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Jane Donaho v. Fmc Corporation, a Delaware Corporation, as Plan Administrator of the Fmc Long-Term Disability PlanCourt of Appeals for the Eighth Circuit · 1996
- Lakota Girl Scout Council, Inc. v. Havey Fund-Raising Management, Inc., and Francis P. HaveyCourt of Appeals for the Eighth Circuit · 1975
- Bernice v. Mansker, Individually and as Special Administratrix of the Estate of Michael Mansker, Deceased v. Tmg Life Insurance CompanyCourt of Appeals for the Eighth Circuit · 1995
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3Cited by6 opinions
- Harvieux v. Progressive N. Ins. Co.South Dakota Supreme Court · 2018
- Stern Oil Co. v. BrownSouth Dakota Supreme Court · 2018
- Hewitt v. FeldermanSouth Dakota Supreme Court · 2013
- Strong v. GantSouth Dakota Supreme Court · 2014
- Gibson v. GibsonSouth Dakota Supreme Court · 2026
1 more not listed; retrieve them via the Exa API.