Choate Lien

29 Florida cases classified under this topic · sorted by citation count · browse and sort

• Director OF Revenue v. United States
  392 F.2d 307· 10th Cir.· 1968-04-01 ·cited 41×
  The court held that the appeal was timely because a motion for rehearing filed before final judgment, which was later considered by the court, tolls the time for appeal. It also held that the SBA's lien had priority over state tax liens.
• Bank OF Nev. v. United States
  251 F.2d 820· 9th Cir.· 1957-12-31 ·cited 36×
  A bank's inchoate right of setoff against a depositor's account is subordinate to a choate federal tax lien that arises before the bank's debt is established and the setoff right is exercised.
• Seaboard Sur. Co. v. United States
  306 F.2d 855· 9th Cir.· 1962-07-24 ·cited 26×
  The court held that appellants, as interpleaders who disclaimed interest in the fund, lacked standing to appeal the disbursement of that fund, and affirmed the judgment against them for costs and fees that diminished the fund.
• Avco DELTA Corp. Canada Ltd. v. United States
  459 F.2d 436· 7th Cir.· 1972-04-18 ·cited 22×
  A chattel mortgage perfected by a good-faith lender against a debtor who appeared to own the collateral is superior to a later federal tax lien against the true owner, even if the true owner was not the debtor, due to principles of estoppel under state law.
• United States v. Oswald & Hess Co.
  345 F.2d 886· 3d Cir.· 1965-05-26 ·cited 20×
  Federal law, not state law, determines the priority of federal liens against state liens. Under federal common law, the city's liens for water and sewage charges were inchoate and thus subordinate to the federal government's mortgage lien.
• In re Lehigh Valley Mills, Inc.
  341 F.2d 398· 3d Cir.· 1965-02-12 ·cited 20×
  The SBA's lien on the secured property is superior to the Commonwealth's tax liens, and therefore the SBA's interest is not subordinate to administration expenses and wage claims.
• W. T. Jones & Co. v. Foodco Realty, Inc.
  318 F.2d 881· 4th Cir.· 1963-05-21 ·cited 20×
  The federal insolvency statute (31 U.S.C. § 191) grants the United States absolute priority over mechanic's liens when a debtor is insolvent and has committed an act of bankruptcy, overriding state law and the common law 'first in time, first in right' principle. However, this pr
• The United States v. White Bear Brewing Co., Inc.
  227 F.2d 359· 7th Cir.· 1955-11-18 ·cited 20×
  The court held that the mechanic's lien had priority over the federal tax lien because it was filed and foreclosure proceedings were commenced before the federal tax lien arose.
• MacAtee, Inc. v. United States
  214 F.2d 717· 5th Cir.· 1954-06-30 ·cited 18×
  The court held that federal tax liens arising from assessment dates are prior to subsequently filed state attachment liens, even if notice of the tax lien was filed later. However, the court reversed the foreclosure order due to the taxpayer's absence as a party.
• United States v. Kings Cnty. Iron Works, Inc.
  224 F.2d 232· 2d Cir.· 1955-06-29 ·cited 16×
  A state-created trust fund for subcontractors does not divest the contractor of property interest for federal tax purposes, and the mechanic's lien is inchoate until perfected by legal action.
• United States v. Atl. Mun. Corp.
  212 F.2d 709· 5th Cir.· 1954-05-11 ·cited 14×
  A county's specific and perfected ad valorem tax lien, which is prior in time to a federal tax lien, is entitled to priority in payment over the federal claim.
• United States v. Leventhal
  316 F.2d 341· D.C. Cir.· 1963-01-24 ·cited 12×
  A federal tax lien, arising upon assessment, takes priority over a landlord's statutory lien and attachment lien that are not choate and perfected before the federal lien arises.
• United States v. L. R. FOY Constr. Co., Inc.
  300 F.2d 207· 10th Cir.· 1962-02-15 ·cited 12×
  A bank that takes an assignment of contract proceeds as collateral security for a debt qualifies as a 'mortgagee' under 26 U.S.C. § 6323, and its perfected lien has priority over a subsequently filed federal tax lien.
• United States v. Weissman
  135 So. 2d 235· Fla. 2d DCA· 1961-12-08 ·cited 12×
  The court held that a landlord's statutory lien for rent, though superior under Florida law to liens acquired after the tenant brings property onto the premises, is not a perfected lien under federal law and therefore has priority lower than federal tax liens assessed prior to th
• Phoenix Title & Tr. Co. v. Myles Stewart
  337 F.2d 978· 9th Cir.· 1964-10-21 ·cited 10×
  A recorded deed in trust, even if part of a larger security arrangement, provides constructive notice to subsequent creditors, preventing their claims from voiding the security interest under bankruptcy law.
• United States v. The State OF Vt.
  317 F.2d 446· 2d Cir.· 1963-05-09 ·cited 10×
  A prior state tax lien, identical in nature to a later federal tax lien, takes priority over the federal lien when the taxpayer is not insolvent and the federal priority-in-insolvency statute does not apply.
• Capuano v. United States
  955 F.2d 1427· 11th Cir.· 1992-03-17 ·cited 8×
  Attorney Capuano brought a wrongful levy action under 26 U.S.C. § 7426 to recover a $25,000 fee from a $100,000 settlement check in a forfeiture case, after the IRS levied on the check and negotiated it without his consent despite being a named payee. The Eleventh Circuit reverse
• United States v. Fid. Philadelphia Tr. Co.
  459 F.2d 771· 3d Cir.· 1972-05-02 ·cited 6×
  Attorneys did not establish a perfected lien under Pennsylvania law that had priority over the federal tax lien, nor were they entitled to fees based on equitable principles for creating the fund.
• Bankruptcy v. Tucson Newspapers, Inc.
  324 F.2d 101· 9th Cir.· 1963-11-04 ·cited 3×
  A prior assignment of a right to receive future payments, securing a debt, is considered a choate lien that takes precedence over a later federal tax lien if the identity of the lienor, the property subject to the lien, and the amount of the lien were established before the feder
• United States v. Crest Fin. Co.
  302 F.2d 568· 7th Cir.· 1962-05-03 ·cited 2×
  The court held that an assignment of accounts receivable for security purposes under Illinois law is perfected without recording and is superior to a subsequent federal tax lien.
• Dowdy v. Charter Fin. Grp., Inc.
  122 F. Supp. 2d 1347· M.D. Fla.· 2000-11-29
  A state-created lien is only superior to a federal lien if it is choate, meaning its identity, property subject to it, and amount are established. An inchoate lis pendens does not defeat a perfected federal lien.
• DON King Prods., Inc. v. Pinklon Thomas, Jr.
  945 F.2d 529· 2d Cir.· 1991-09-23
  A stipulation of settlement for future unspecified prizefight purses, not reduced to judgment, does not create a choate lien prior to federal tax liens. Child support orders have statutory priority over all other assignments.
• United States v. Cole
  733 F.2d 651· 9th Cir.· 1984-05-15
  The court held that the federal government's priority under 31 U.S.C. § 3713 applies only to the property of the debtor, not to property contributed by other entities, and that state law cannot supersede this federal priority.
• United States v. Komisar
  365 F.2d 318· 6th Cir.· 1966-09-02
  A federal tax lien recorded after the mortgage but before default has priority over attorney's fees and insurance premiums subsequently paid by the mortgagee.
• Fed. Nat'l Mortg. Ass'n v. Jones
  22 Fla. Supp. 89· Dade Cty. Cir. Ct.· 1963-10-21
  In this mortgage foreclosure case, the Dade County Circuit Court entered a final foreclosure decree against defendants Abraham and Anna Block in favor of Federal National Mortgage Association (Fannie Mae), and subsequently addressed the distribution of sale surplus by ruling that
• United States v. Crest Fin. Co., Inc.
  305 F.2d 332· 7th Cir.· 1962-07-10
  The court modified its prior order, affirming the priority of mechanic's liens over the United States' lien, and reversing the priority of the United States' lien over Crest Finance's lien.