Legal Opinion
Department of Revenue v. Price-Williams
Supreme Court of Alabama
Decided April 28, 1989No. 87-956PublishedCited by 5 opinions
1Opinion of the Court
The defendant, the Department of Revenue, appeals the trial court's ruling that certain State income tax liens and a sheriff's deed did not encumber the plaintiffs' title to real property. We reverse and remand.
The issue we address is whether the Department is a "judgment creditor without notice," within the meaning of that term in Code 1975, § 35-4-90.
On January 4, 1977, the plaintiffs purchased two parcels of farm land, lots 714 and 715, from Murdock C. Stephens and Carmen M. Stephens for $85,000 and received a warranty deed. However, the plaintiffs neglected to record their deed to lots…
2Cases cited5 opinions
- Hamm v. HarriganSupreme Court of Alabama · 1965
- Sparks v. Brock & Blevins, Inc.Supreme Court of Alabama · 1962
- State v. WoodroofSupreme Court of Alabama · 1950
- King v. ArtmanSupreme Court of Alabama · 1932
- Lambert v. STATE DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1982
3Cited by5 opinions
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Monroe v. MartinCourt of Civil Appeals of Alabama · 1998
- BALDWIN COUNTY FED. SAV. v. Central BankSupreme Court of Alabama · 1991
- Dept. of Revenue v. Price-WilliamsSupreme Court of Alabama · 1992
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994