CARR ENTERPRISES, INC., a corporation, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
Submitted January 31, 1983.
Decided February 7, 1983.
Attorney(s) appearing for the Case
Gene Carr, Secretary Treasurer, Carr Enterprises Inc., appellant pro se.
Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Mary L. Fahey, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Philip N. Hogen, U.S. Atty., Sioux Falls, S.D., of counsel.
Before ARNOLD, Circuit Judge, HENLEY, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.
United States Court of Appeals, Eighth Circuit.
PER CURIAM.
Carr Enterprises, Inc. appeals from the judgment of the district court, 539 F.Supp. 528,1 finding tax liens on the Buffalo Trail Motel to be valid. The motel had been conveyed to the corporation by Gene and Frances Carr. The corporation had filed suit in state court to quiet title, contending that federal tax liens on the property were invalid. The United States removed the case to federal...
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