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FIDELITY NAT. TITLE INS. v. DEPT. OF THE TREASURY

No. 89-55209.

907 F.2d 868 (1990)

FIDELITY NATIONAL TITLE INSURANCE COMPANY; Philip Ruiz, Plaintiffs-Appellants, v. UNITED STATES of America DEPARTMENT OF THE TREASURY; INTERNAL REVENUE SERVICE, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Memorandum Filed April 30, 1990.

Designated as Opinion July 2, 1990.

Attorney(s) appearing for the Case

Barry R. Laubscher and Mark A. Schadrack, Pettis, Tester, Kruse & Krinsky, Irvine, Cal., and Jeffrey W. Dondanville and Robert S. Davis, Fidelity Nat. Title Ins. Co., Irvine, Cal., for plaintiffs-appellants.

Mason C. Lewis, Asst. U.S. Atty., Los Angeles, Cal., and Gary R. Allen, David English Carmack, and Doris D. Coles, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before BROWNING, NOONAN and FERNANDEZ, Circuit Judges.

FERNANDEZ, Circuit Judge:

Fidelity National Title Insurance Company and Phillip Ruiz (collectively referred to as "Ruiz") appeal the district court's grant of summary judgment in favor of the United States Internal Revenue Service ("IRS"). The district court ruled that the IRS had a legitimate tax lien on Ruiz' property. The court further held that Ruiz could not establish any priority over the IRS' lien under a theory of equitable subrogation. We affirm.

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