(DOWNLOAD) "Metropolitan National Bank v. United States" by United States Court of Appeals for the Fifth Circuit ~ eBook PDF Kindle ePub Free
eBook details
- Title: Metropolitan National Bank v. United States
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 30, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Jolly, Circuit Judge. The United States appeals from the district court's judgment holding that the United States' perfected tax lien, filed against three parcels of real property owned by the taxpayer, Weaver & Sons, Inc., was not entitled to priority over the interests claimed in the property by the appellees, Metropolitan National Bank (the ""Bank""), James M. Oberlies, and Robert E. Ryan. 716 F. Supp. 946. We hold that the appellees were not entitled to priority under section 6323(a) of the Internal Revenue Code, and we therefore reverse the judgment of the district court and remand the case for further proceedings.