EQUIBANK v. UNITED STATES I.R.S.

No. 83-3587.

749 F.2d 1176 (1985)

EQUIBANK, a Pennsylvania Banking Corporation, Plaintiff-Appellant, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 10, 1985.


Attorney(s) appearing for the Case

Roy C. Cheatwood, New Orleans, La., for plaintiff-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before RUBIN, POLITZ and GARWOOD, Circuit Judges.


POLITZ, Circuit Judge:

Equibank appeals the denial of a petition for injunction against the Internal Revenue Service which removed certain chandeliers from a house subject to an Equibank mortgage. Concluding that under controlling provisions of the Louisiana Civil Code the chandeliers are component parts of the house and, as such, are subject to the priming mortgage of Equibank, we reverse.

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