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U.S. v. CAPOBIANCO

No. 87-1126.

836 F.2d 808 (1988)

UNITED STATES of America v. Frank M. CAPOBIANCO, Mary Capobianco, Eleanor Capobianco, Nancy Forte for First National Bank of Bangor, Now First Valley Bank; Raymond E. Prinz; First National Bank of Allentown, Edward Peel Binder; Schnader, Harrison, Segal & Lewis; Harold E. Gruger, Anthony Capobianco, Michael J. Capobianco. Appeal of Michael J. CAPOBIANCO.

United States Court of Appeals, Third Circuit.

Decided January 4, 1988.

As Amended January 15, 1988.

Rehearing Denied February 1, 1988.

Attorney(s) appearing for the Case

Peter S. Steinberger (argued), Stuart T. Shmookler, Allentown, Pa., for appellant.

Gary D. Gray (argued), Michael C. Durney, Acting Asst. Atty. Gen., Tax Div., Michael L. Paup, William S. Estabrook, Tax Division Dept. of Justice, Washington, D.C. (Edward S.G. Dennis, Jr., U.S. Atty., of counsel), for appellee.

Before WEIS and STAPLETON, Circuit Judges, and COHILL, District Judge.

OPINION OF THE COURT

WEIS, Circuit Judge.

The first question presented on this appeal is whether a sheriff's sale of real property on foreclosure of a purchase money mortgage extinguished subsequent federal tax liens. We conclude that the state's proceeding qualified as a "judicial sale" under federal divestment statutes and the district court erred in ruling to the contrary. The second issue is whether a record title holder received the property as a gift...

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