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PROGRESSIVE CONSUMERS FEDERAL CREDIT UNION v. U.S.

No. 95-1712.

79 F.3d 1228 (1996)

PROGRESSIVE CONSUMERS FEDERAL CREDIT UNION, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided March 19, 1996.

Attorney(s) appearing for the Case

Stephen M. Sheehy, with whom Kaye, Fialkow, Richmond & Rothstein were on brief, Boston, MA, for appellant.

Kevin M. Brown, with whom Donald K. Stern, United States Attorney, Boston, MA, Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, and William S. Estabrook, Tax Division, Department of Justice, were on brief, Washington, DC, for appellee.

Before BOUDIN, Circuit Judge, BOWNES, Senior Circuit Judge, and STAHL, Circuit Judge.

BOWNES, Senior Circuit Judge.

On October 8, 1993, Progressive Consumer Federal Credit Union ("Progressive"), plaintiff-appellant, filed a complaint against the Internal Revenue Service ("the government"), defendant-appellee, in the Land Court Department of the Trial Court of Plymouth County, Commonwealth of Massachusetts. Progressive sought a declaration that its mortgage had priority over properly recorded federal tax liens. The government filed a notice of removal...

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