United States First Circuit

Judgment of the district court in a tax case involving a farm is vacated insofar as it includes foreclosure of the property and remanded for dismissal of the federal government's foreclosure claims where the federal government failed to satisfy a Maine tax lien on the property within the prescribed period, thus the tax lien took priority over the foreclosure.

Appellate Information

• Decided 06/13/2006
• Published 06/13/2006

Judges

• BOUDIN, Chief Judge., Before BOUDIN, Chief Judge, COFFIN, Senior Circuit Judge, and SELYA, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Anthony P. Shusta II with whom Law Office of Anthony P. Shusta II was on brief for party-in-interest, appellant., Ralph V. Sayer with whom Lola K. Sayer was on brief, pro se.


• For Appellees:
  
• Frederick C. Emery, Jr., Assistant United States Attorney, with whom Paula D. Silsby, United States Attorney, was on brief for appellee.