UNITED STATES v. 169.86 ACRES OF LAND, ETC.

No. 81-3309.

679 F.2d 111 (1982)

UNITED STATES of America, Plaintiff-Appellee, v. 169.86 ACRES OF LAND, More or Less, SITUATED IN the COUNTY OF SUMMIT, STATE OF OHIO; and Robert P. Bishop; Jeanette K. Bishop; County Treasurer, County of Summit, et al., Defendants-Appellants, Village Treasurer, Village of Peninsula; Tax Commissioner of Ohio; Federal Land Bank of Louisville, Kentucky, Defendants.

United States Court of Appeals, Sixth Circuit.

Decided May 26, 1982.


Attorney(s) appearing for the Case

William E. Schultz, Asst. Pros. Atty., Akron, Ohio, James D. Kenney, III, Louisville, Ky., for defendants-appellants.

Richard J. French, Solomon Oliver, Asst. U. S. Attys., Cleveland, Ohio, for plaintiff-appellee.

Before LIVELY, KEITH and MERRITT, Circuit Judges.


PER CURIAM.

Summit County Ohio appeals from an order of the district court denying its claim for real estate taxes on property which the United States took in eminent domain proceedings. The district court held that the lien for the particular taxes in question did not attach until after the United States became the owner of the land and that collection of the taxes is prohibited by the Supremacy Clause. McCulloch v. Maryland, 4 Wheat 316, 17 U.S. 316, 4 L...

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