JOHNSON v. UNITED STATES

No. 85-5350.

799 F.2d 374 (1986)

Andrew B. JOHNSON, Individually and as Personal Representative of the Estate of Andrew Walfrid Johnson, and Joan M.M. Kuder, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided August 20, 1986.


Attorney(s) appearing for the Case

Kenneth L. Greene, Washington, D.C., for appellant.

James B. Dickinson, Wayzata, Minn., for appellees.

Before HEANEY and WOLLMAN, Circuit Judges, and BATTEY, District Judge.


BATTEY, District Judge.

The United States of America filed this appeal from the district court's1 judgment which held that a forfeiture of a vendee-taxpayer's interest in real property pursuant to a statutory cancellation of a contract for deed extinguished federal tax liens against the vendor perfected prior to forfeiture. Jurisdiction is conferred on this court by 28 U.S.C. § 1291. For the reasons set forth below, we affirm.

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