SIMON v. UNITED STATES

No. 83-6541.

756 F.2d 696 (1985)

Joseph E. SIMON and John P. Simon, Plaintiffs/Appellants, v. UNITED STATES of America, Defendant/Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 26, 1985.


Attorney(s) appearing for the Case

Bryan Kravetz, Kravetz & Furlotti, Los Angeles, Cal., for plaintiffs/appellants.

Farley Katz, U.S. Dept. of Justice, Washington, D.C., for defendant/appellee.

Before SNEED, ANDERSON, and FERGUSON, Circuit Judges.


J. BLAINE ANDERSON, Circuit Judge:

Joseph E. Simon and John P. Simon appeal the district court's summary judgment in favor of the United States. The district court held that the Simons' interest in property they had purchased at a state tax sale was subordinate to a federal tax lien. We affirm.

I. BACKGROUND

The Simons purchased real property at a Los Angeles County tax auction sale. The property had been deeded to the State of California because...

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