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BAVARIAN PROPERTIES, LTD. v. ROSS

No. 51144-6.

104 Wn.2d 73 (1985)

700 P.2d 1161

BAVARIAN PROPERTIES, LTD., Respondent, v. RAYMOND E. ROSS, ET AL, Defendants, THE UNITED STATES OF AMERICA, Appellant. THE HUISMAN GROUP, INC., Respondent, v. JAMES GOODING, ET AL, Defendants, THE UNITED STATES OF AMERICA, Appellant.

The Supreme Court of Washington, En Banc.

June 13, 1985.

Attorney(s) appearing for the Case

Gene S. Anderson, United States Attorney, Glenn L. Archer, Jr., Assistant Attorney General, and Michael L. Paup, Carleton D. Powell, and Kristina E. Harrigan, Department of Justice Attorneys, for appellant.

Kempton & Gossard, by David W. Gossard, for respondents.

DURHAM, J.

These consolidated cases are appeals from quiet title actions involving real property purchased at sheriff's execution sales. The United States appeals the trial court's ruling that the junior federal tax liens on the properties were extinguished by the execution sales. We reverse, holding that a federal tax lien which has been filed is not extinguished by an execution sale unless the United States is given written notice of the sale 25 days before the...

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