United States v. U.S. Bank National Association

GRUENDER, Circuit Judge.

The United States of America (“Government”) brought suit to determine whether its 2004 tax lien on a foreclosed property had priority over several other competing interests in the property.. These included an interest held by U.S. Bank National Association (“U.S. Bank”) via a 2006 deed of trust. The district court1 granted summary judgment in favor of the Government, and U.S. Bank appeals. We affirm.

I

Josh and Kimberly Tolin purchased a parcel of real property in Ballwin, Missouri in March 2004. The Tolins financed the purchase with a $277,000 loan from New Century…