Legal Opinion
Rodeck v. United States
District Court, D. Minnesota
Decided October 18, 1988No. Civ. 4-87-1009PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
The parties have stipulated to the facts and present this case for resolution on cross motions for summary judgment. This interpleader action concerns a priority dispute between a federal tax lien and a vendor’s interest in an executory contract for land. Summary Judgment will be granted in favor of Jeannine Mary Viray. FACTS
The United States claims tax liens on all property and rights to property belonging to Thomas J. Ponchik, a/k/a Thomas J. Shallon, by virtue of unpaid federal taxes plus statutory additions, in the amounts and for the…
2Cases cited20 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Charles Dowd Box Co. v. CourtneySupreme Court of the United States · 1962
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. VermontSupreme Court of the United States · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Francis Taylor, Mary E. TaylorCourt of Appeals for the Eighth Circuit · 2003
- Bailey v. United StatesUnited States Court of Federal Claims · 2007
- United States v. McCombsDistrict Court, W.D. New York · 1995
- Hoggarth v. SomsenNorth Dakota Supreme Court · 1993
- First N.H. Bank, National Ass'n v. Carrabassett Investment Corp.District Court, D. New Hampshire · 1993
4 more not listed; retrieve them via the Exa API.