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901 F.2d 1297·
5th Cir.·
1990-05-30
·cited 2×
The Court held that the bank's interest, stemming from a defectively acknowledged deed of trust, was not protected under Mississippi law against a subsequent judgment lien, and therefore the federal tax lien had priority.
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886 F.2d 514·
2d Cir.·
1989-09-28
·cited 2×
The federal tax lien attached to the entire proceeds of the cooperative apartment sale, but the Government must reimburse the Apartment Corporation for the costs and expenses incurred in the sale and eviction proceedings.
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840 F.2d 1352·
7th Cir.·
1988-02-22
·cited 2×
The court held that the taxpayer had no property interest in the proceeds from the sale of his exchange seat to which a federal tax lien could attach, as exchange rules limited such interest after satisfaction of clearinghouse claims.
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741 F.2d 53·
4th Cir.·
1984-08-09
·cited 2×
A state court's designation of itself as a 'court not of record' does not preclude it from being considered a 'court of record' for federal tax lien priority purposes under 26 U.S.C. § 6323(a) if it possesses the attributes of a court of record under federal law.
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712 F.2d 1326·
9th Cir.·
1983-08-10
·cited 2×
A state tax lien is not sufficiently choate to take priority over a federal tax lien if the state lien arises merely upon the receipt of a delinquent tax return without further administrative action by the state to fix the liability and amount.
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641 F.2d 671·
9th Cir.·
1980-12-22
·cited 2×
The court held that an unrecorded security interest in an aircraft is not automatically invalid, and a subrogee may be entitled to the assignor's recorded interest, reversing summary judgment for the government.
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536 F.2d 1354·
Ct. Cl.·
1976-06-16
·cited 2×
The court held that the contracts were not amended to include a 'no set-off' provision, and the government's acknowledgment of assignment was insufficient to effect such an amendment.
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535 F.2d 135·
1st Cir.·
1976-05-05
·cited 2×
The court held that Puerto Rico failed to designate an office for filing federal tax liens on personal property, thus the IRS's filings in the federal district court were proper and granted priority. The court also held that summary judgment on the fraudulent conveyance claim was
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461 F.2d 941·
3d Cir.·
1972-06-02
·cited 2×
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310 F.2d 846·
2d Cir.·
1962-12-12
·cited 2×
The federal tax lien has priority over local tax liens acquired by purchasers at tax sales, even if the federal lien notice lacked a section and block description.
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214 F.2d 565·
5th Cir.·
1954-07-06
·cited 2×
The court held that a bona fide mortgagee's lien is superior to prior federal tax liens when the mortgagee had no notice of the mortgagor's fraudulent conveyance of the property. It also held that federal tax liens do not automatically attach to property fraudulently conveyed bef
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666 F. Supp. 1542·
S.D. Fla.·
1987-08-05
·cited 1×
The court held that a third party with an interest in property subject to federal tax liens has standing to challenge the procedural timeliness of the government's tax assessments when the government itself initiates an action to enforce those liens.
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564 F.2d 1066·
4th Cir.·
1977-09-16
·cited 1×
Under the pre-1974 Maryland statute, forfeiture of seized funds occurs only upon a court order, not upon conviction, meaning federal tax liens attach to the funds as the taxpayer's property before forfeiture.
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11th Cir.·
2025-01-08
The Eleventh Circuit held that the BP claim was a commercial tort claim when the IRS filed its tax lien, giving the IRS priority.
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669 F. Supp. 2d 1330·
S.D. Fla.·
2009-08-18
The court held that Equity LP did not hold a valid security interest because it failed to provide evidence of parting with 'money or money's worth' in exchange for the mortgage, thus the IRS tax lien has priority. Equity LLC also took the property subject to the tax lien.
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663 F. Supp. 2d 1308·
M.D. Fla.·
2009-07-10
The court held that the Plaintiff Bank failed to satisfy statutory notice requirements for suing a state entity and that the IRS had not waived sovereign immunity under the cited statutes, thus dismissing all claims.
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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.
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81 F. Supp. 2d 1335·
S.D. Fla.·
1999-10-07
Reed & Stevens sued HIP Health Plan for breach of contract and settled for $50,000. The court determined that both the discharged attorney Lucio Mandler and the substitute attorney Lee Mandell held liens on the settlement proceeds that qualified for superpriority under 26 U.S.C.
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737 F. Supp. 667·
M.D. Fla.·
1994-02-28
The court held that the federal tax lien had priority over other claims to the funds, and granted summary judgment for the United States.
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1993 U.S. Dist. LEXIS 6061·
M.D. Fla.·
1993-03-31
A validly issued tax deed under Florida law extinguishes a prior VA mortgage lien, as federal law does not grant the VA lien priority over nondiscriminatory state tax laws.
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969 F.2d 530·
7th Cir.·
1992-08-03
The court held that the contract's explicit conditions precedent for releasing escrow funds, which were broader than statutory requirements, distinguished this case from prior precedent, allowing the State's claim priority over the federal government's.
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964 F.2d 593·
6th Cir.·
1992-05-21
Federal tax liens attach to a land contract vendee's equitable interest, not the vendor's legal title, and forfeiture of the vendee's interest does not automatically grant the federal lien priority over the vendor's legal title.
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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.
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945 F.2d 259·
9th Cir.·
1991-09-18
The court held that the subcontractor's notice did not create a choate lien on the collateral, and therefore the IRS's tax lien had priority.
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929 F.2d 249·
6th Cir.·
1991-04-01
General Motors is not liable for failing to honor an IRS levy because, at the time of the levy, GM did not possess property belonging to the taxpayer, Oakwood, as Oakwood had previously assigned its rights to the funds to a bank.
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926 F.2d 621·
7th Cir.·
1991-02-21
The bank's right of set off, established under state law before the IRS filed its tax lien notice, has priority over the federal tax lien.
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835 F.2d 1215·
7th Cir.·
1987-12-28
The court held that Indiana tax warrant liens on personal property expired within sixty days of issuance unless an alias warrant was issued, giving the federal tax lien priority.
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764 F.2d 517·
8th Cir.·
1985-06-12
The court held that an attorney's lien on seized money is valid under state law and can have priority over federal tax liens under specific federal statutes.
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635 F.2d 568·
6th Cir.·
1980-12-11
A state judgment lien is choate and has priority over a federal tax lien if it is specific, perfected, and attached to the property before the federal lien is recorded.
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502 F. Supp. 609·
N.D. Fla.·
1980-12-10
A Florida tax certificate creates a lien junior to a pre-existing federal mortgage lien and does not vest ownership in the holder.
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505 F. Supp. 612·
N.D. Fla.·
1980-10-20
A tax certificate creates a lien junior to a pre-existing federal mortgage lien, and the holder's recourse is redemption, not superior ownership.
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556 F.2d 394·
7th Cir.·
1977-06-02
A receiver who pays state or municipal tax claims before satisfying federal tax claims, despite notice of the federal priority, is personally liable for the federal debt. Negligence can bar an unjust enrichment claim.
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447 F.2d 702·
5th Cir.·
1971-08-23
Individuals who controlled a corporation and violated court orders compelling the turnover of funds for tax payment can be held personally liable for the unpaid taxes, even if they claim offsets based on alleged oral contracts or voluntary advances.
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399 F.2d 314·
2d Cir.·
1968-07-26
A materialman's right to repossess unpaid materials under New York Lien Law § 39-c is subordinate to a previously perfected federal tax lien against the contractor.
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373 F.2d 755·
3d Cir.·
1967-03-08
The court held that tax lien notices filed in the county of the taxpayer's residence at the time the lien arose were effective to provide notice to subsequent pledgees, even if the taxpayer later moved.
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369 F.2d 645·
5th Cir.·
1966-12-12
The court held that the federal tax lien was superior to the municipal personal property tax lien because the city's lien was inchoate and not certain in amount when the federal lien attached.
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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.
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362 F.2d 553·
9th Cir.·
1966-05-16
The court held that the assignee of a promissory note is subordinate to federal tax liens if the assignee does not qualify as a 'mortgagee, pledgee, or purchaser' under I.R.C. § 6323.
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24 Fla. Supp. 145·
Dade Cty. Cir. Ct.·
1964-11-06
University Federal Savings & Loan Association sought a foreclosure decree on a mortgage securing a construction loan. The case involved establishing the priority of claims against foreclosure sale proceeds, including a first mortgage, second mortgage, materialman's lien, and fede
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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
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291 F.2d 42·
8th Cir.·
1961-06-01
A conditional sale contract, when intended as security, is considered a mortgage under federal tax lien law and is entitled to priority over a federal tax lien if it is choate and perfected, regardless of state law's classification.
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252 F.2d 486·
3d Cir.·
1958-02-14
Federal tax liens, properly filed, have priority over an attorney's judgment claim against a taxpayer when the liens are filed before the judgment is entered, even if the funds are held by a surety or are subject to a state court order.
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196 F.2d 300·
9th Cir.·
1952-04-30
The court held that the evidence supported the trial court's findings that the corporate officer had authority to execute the mortgage, that the directors ratified it, and that the appellant was estopped from denying its validity.
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168 F.2d 639·
7th Cir.·
1948-06-28
The court held that the Wisconsin Industrial Commission's award, when docketed, achieved judgment creditor status for priority purposes under federal tax law.