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U.S. v. V & E ENGINEERING & CONST. CO., INC.

Nos. 86-1929, 86-2004 and 86-2005.

819 F.2d 331 (1987)

UNITED STATES of America, Plaintiff, Appellee, v. V & E ENGINEERING & CONSTRUCTION CO., INC., et al., Defendants, Appellees, Jorge Luis Berrios and His Wife Aida L. Cruz Declet, Defendants, Appellants. UNITED STATES of America, Plaintiff, Appellee, v. V & E ENGINEERING & CONSTRUCTION CO., INC., et al., Defendants, Appellees, Royal Bank de Puerto Rico, f/k/a, Banco de San Juan, Defendant, Appellant. UNITED STATES of America, Plaintiff, Appellant, v. V & E ENGINEERING & CONSTRUCTION CO., INC., et al., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided May 13, 1987.

Attorney(s) appearing for the Case

Jose Manuel Ramos with whom Ramos & Latoni, Bayamon, P.R., were on brief for defendants, appellants Jorge Luis Berrios and his wife, Aida L. Cruz Declet.

Francisco C. Santaella Conde with whom Brown, Newsom & Cordova, Hato Rey, P.R., were on brief for defendant, appellant Royal Bank de Puerto Rico, f/k/a, Banco de San Juan.

Richard J. Driscoll, Atty., Tax Division, Dept. of Justice, with whom Roger M. Olsen, Asst. Atty. Gen., Washington, D.C., Daniel F. Lopez-Romo, U.S. Atty., for the District of Puerto Rico, Hato Rey, P.R., Michael L. Paup and William S. Estabrook, Attys., Tax Division, Dept. of Justice, Washington, D.C., were on brief for United States of America.

Before BOWNES and SELYA, Circuit Judges, and PETTINE, Senior District Judge.

BOWNES, Circuit Judge.

Between September, 1978, and August, 1980, the United States government made a series of tax assessments against V & E Engineering & Construction Co., Inc. (V & E). In 1985, the government brought suit to foreclose a lien on a parcel of real property that belonged to V & E for part of the period at issue. The suit raised the issue of what priority was to be given the federal tax lien in relation to a mortgage and sale of the...

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