United States Eighth Circuit

A taxpayer may not defeat an existing tax lien on a property by releasing the mortgage.

Appellate Information

• Decided 10/10/2001
• Published 10/10/2001

Judges

• LOKEN, Circuit Judge., Before WOLLMAN, Chief Judge, LOKEN, Circuit Judge, and BOGUE, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellees:
  
• David G. Bercaw (argued), Fayetteville, AR, for Defendants-Appellants., Thomas J. Sawyer (argued), U.S. Dept. of Justice, Tax Div., Washington, DC (Thomas J. Clark, U.S. Dept. Justice, Tax Div., Paul M. Junghans, Acting Asst. Atty. Gen., on the brief, P.K. Holmes, of counsel), for Plaintiff-Appellee.