United States Sixth Circuit

Summary judgment for defendant-I.R.S. in an action seeking to remove a nominee federal tax lien is reversed where the lower court did not apply state law before determining the scope of the federal tax lien at issue.

Appellate Information

• Decided 11/14/2005
• Published 11/14/2005

Judges

• Before:  MARTIN, GIBBONS, and GRIFFIN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ON BRIEF:  Patricia M. Bowman, Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, D.C., for Appellee.   Peggy Ann Schaefer Spotts, Nicholasville, Kentucky, pro se.