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U.S. v. BIG VALUE SUPERMARKETS, INC.

No. 89-3210.

898 F.2d 493 (1990)

UNITED STATES of America, Plaintiff-Appellant, v. BIG VALUE SUPERMARKETS, INC., d/b/a Perry's Pantry; Toledo Trust Company; Country Charm Properties; State of Ohio, Bureau of Workman's Compensation; State of Ohio, Bureau of Employment Services; Heilman & Meyer, Inc.; Perrysburg Land Company, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided March 12, 1990.

Attorney(s) appearing for the Case

Verne K. Armstrong, Office of the U.S. Atty., Toledo, Ohio, Gary R. Allen, Acting Chief, Joanne C. Rutkowski, William S. Estabrook (argued), Regina S. Moriarty, U.S. Dept. of Justice, Appellate Section Tax Division, Washington, D.C., for the U.S.

John V. Kean, Sylvania, Ohio, for Big Value Supermarkets, Inc., d/b/a Perry's Pantry.

Brian J. McKnight, Toledo Trust Co., Toledo, Ohio, for Toledo Trust Co.

Russell R. Miller (argued), Barkon & Robon, Toledo, Ohio, for Country Charm Properties.

Thomas J. Osowik, Toledo, Ohio, for State of Ohio, Bureau of Workman's Compensation, Bureau of Employment Services.

Gerald M. Kobil, Perrysburg, Ohio, for Heilman & Meyer, Inc.

Before KRUPANSKY and NELSON, Circuit Judges, and BROWN, Senior Circuit Judge.

BAILEY BROWN, Senior Circuit Judge.

The United States appeals a district court order that limited the extent of a tax lien on real property of which the taxpayer was the vendee under an installment contract to the amount that the taxpayer had paid on the contract. The order also discharged the subject real property from the tax lien. Because we find that under Ohio law a vendee's interest that is created pursuant to a land installment sale contract is not limited...

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