United States First Circuit

In a tax claim to funds obtained from the foreclosure of property, defendant-Commonweath's appeal, which challenges the claim, is dismissed on mootness grounds where the funds are exhausted by the claims of superior creditors.

Appellate Information

• Decided 12/08/2004
• Published 12/08/2004

Judges

• LYNCH, Circuit Judge., Before LYNCH, Circuit Judge, LEVAL, Senior Circuit Judge, and LIPEZ, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellees:
  
• Thomas A. Barnico, Assistant Attorney General, with whom Thomas F. Reilly, Attorney General, and Eileen Ryan McAuliffe, Counsel, Department of Revenue, were on brief, for defendant, appellant Commonwealth of Massachusetts, Department of Revenue., Thomas J. Clark, Attorney, Tax Division, with whom Eileen J. O'Connor, Assistant Attorney General, and Randolph L. Hutter, Attorney, Tax Division, were on brief, for defendant, appellee United States, Internal Revenue Service.