First In Time, First In Right Doctrine

28 Florida cases classified under this topic · sorted by citation count · see the citation graph

• United States v. Pioneer Am. Ins. Co.
  374 U.S. 84· U.S.· 1963-06-10 ·cited 262×
  A claim for attorney's fees under a mortgage is considered inchoate and subordinate to federal tax liens if the amount of the fee is not determined and fixed before the federal liens are filed.
• United States v. White Bear Brewing Co., Inc.
  350 U.S. 1010· U.S.· 1956-04-09 ·cited 56×
• 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.
• United States v. McDERMOTT
  507 U.S. 447· U.S.· 1993-03-24 ·cited 30×
  A federal tax lien does not automatically trump a judgment creditor's claim to after-acquired property if the judgment lien was perfected before the federal notice was filed.
• Tex. Commerce Bank-Fort Worth, N.A. v. United States
  896 F.2d 152· 5th Cir.· 1990-03-16 ·cited 26×
  The court held that a bank could institute a wrongful levy action concerning property in which it claimed a superior lien, even before surrendering the property, and that doing so constituted reasonable cause to dishonor the levy, thus avoiding a penalty.
• United States v. Zac A. Crittenden, Jr.
  563 F.2d 678· 5th Cir.· 1977-11-21 ·cited 22×
  The court held that federal law governs the perfection and priority of FHA security interests, and under a federal rule guided by UCC principles, a mechanic's lien for repairs made during the last continuous possession has priority over the FHA's perfected security interest.
• Ersa, Inc. v. Dudley
  234 F.2d 178· 3d Cir.· 1956-05-29 ·cited 20×
  The court held that federal tax liens attached to personal property before the Commonwealth of Pennsylvania's lien became choate, making the federal liens prior.
• United States v. Gen. Douglas MacARTHUR Senior Vill., Inc.
  470 F.2d 675· 2d Cir.· 1972-12-05 ·cited 19×
  The court held that local property tax liens do not have priority over a federal mortgage lien held by HUD, as federal law does not waive the priority of the federal interest in this context.
• United States v. Cnty. OF Iowa
  295 F.2d 257· 7th Cir.· 1961-10-05 ·cited 16×
  The court held that the federal mortgage lien held by the United States is superior to the County of Iowa's tax lien, applying the 'first in time, first in right' rule.
• United States v. Ringwood Iron Mines, Inc.
  251 F.2d 145· 3d Cir.· 1958-01-20 ·cited 16×
  A state tax sale cannot divest a prior federal mortgage lien, as the 'first in time, first in right' rule applies.
• J.D. Court, Inc. v. United States
  712 F.2d 258· 7th Cir.· 1983-07-05 ·cited 15×
  The court held that the 'choateness doctrine' remains valid under the Federal Tax Lien Act of 1966, and a security interest in accounts receivable is only 'choate' when the receivables come into existence.
• United States v. First Fed. Sav. & Loan Ass'n OF ST. Petersburg
  155 So. 2d 192· Fla. 2d DCA· 1963-05-10 ·cited 13×
  The United States appealed a foreclosure decree that gave a mortgagee's attorney's fees claim priority over a federal income tax lien. The Florida appellate court reversed, holding that the federal tax lien, which arose before the attorney's fees were incurred, should have priori
• S. D'Antoni, Inc. v. The Great Atl. & Pac. TEA Co., Inc.
  496 F.2d 1378· 5th Cir.· 1974-07-05 ·cited 12×
  A federal tax lien notice must be filed at the corporation's principal executive office, not its registered office, to be valid against judgment lien creditors.
• 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
• Chicago Title Ins. Co. v. Sherred Vill. Assocs.
  568 F.2d 217· 1st Cir.· 1978-01-05 ·cited 10×
  The court held that the federal government's mortgage lien has priority over the mechanic's lien because the mechanic's lien did not become 'choate' before the federal lien arose, applying the 'first in time, first in right' federal common law principle.
• In re Terwilliger's Catering Plus, Inc. v. United States
  911 F.2d 1168· 6th Cir.· 1990-08-13 ·cited 9×
  The state's retained interest in a liquor license, including the right to demand payment of taxes as a condition of transfer, is a property interest that limits the debtor's estate's interest in the license.
• United States v. Bell Credit Union
  860 F.2d 365· 10th Cir.· 1988-10-21 ·cited 9×
  Credit unions must surrender member share accounts to IRS levies, and their claims of statutory or contractual liens do not establish priority over federal tax liens. Failure to comply without reasonable cause incurs penalties.
• In re Kimura v. Battley
  969 F.2d 806· 9th Cir.· 1992-07-10 ·cited 8×
  A federal tax lien attaches to the proceeds of an Alaska liquor license, and state law cannot grant priority to trade creditors over a properly filed federal tax lien.
• W. Biddle Walker d.b.a. W. Biddle Walker Co. v. Paramount Eng'g Co.
  353 F.2d 445· 6th Cir.· 1965-12-02 ·cited 8×
  Federal tax liens are superior to a state garnishment lien when the garnishment lien is not choate under federal law or effective under state law at the time the tax lien is filed.
• United States v. First Nat'l Bank & Tr. Co. OF Fargo
  386 F.2d 646· 8th Cir.· 1967-12-04 ·cited 6×
  The court held that the federal tax lien for withholding taxes, perfected upon assessment in April 1960, had priority over the state sales tax lien, which was not perfected until June 1960.
• In re Darnell v. John Darnell & the Commonwealth of Ky.
  834 F.2d 1263· 6th Cir.· 1987-11-24 ·cited 4×
  The court held that Bankruptcy Code § 724(b) does not divest tax liens of their secured status, and priority between competing tax liens is determined by nonbankruptcy law.
• United States v. City OF Albuquerque
  465 F.2d 776· 10th Cir.· 1972-08-09 ·cited 4×
  The court held that special assessments for sewer, water, and street improvements are not 'taxes due on the property' as contemplated by 15 U.S.C. § 646, and therefore do not subordinate the SBA's prior recorded mortgage lien.
• United States v. Pollack
  370 F.2d 79· 2d Cir.· 1966-12-02 ·cited 4×
  The government may apply foreclosure sale proceeds to satisfy its liens in a manner that maximizes its security, even if it means preserving liens on other properties, as long as no intervening creditors are prejudiced.
• McDERMOTT v. Zions First Nat'l Bank, N.A.
  945 F.2d 1475· 10th Cir.· 1991-10-02 ·cited 2×
  A perfected and choate judgment lien, even on after-acquired property, takes priority over a federal tax lien if it is established before the federal tax lien notice is filed.
• AIR Power, Inc. v. The United States
  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.
• Screens Unlimited, Inc. v. AETNA Ins. Co.
  37 Fla. Supp. 175· Pinellas Cty. Cir. Ct.· 1972-08-23 ·cited 1×
  The court granted summary judgment for the plaintiff, a corporation seeking a declaratory judgment, finding that the state's tax warrant was perfected after federal tax liens and thus did not take priority over the plaintiff's good faith purchase of assets.
• 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.
• MNC Commercial Corp. v. Joseph T. Ryerson & SON
  882 F.2d 615· 2d Cir.· 1989-07-11
  A subsequently arising setoff cannot take priority over a perfected security interest in receivables under New York's Uniform Commercial Code Article 9.