SECURITY PACIFIC MORTG. CORP. v. CHOATE

No. 87-2402.

897 F.2d 1057 (1990)

SECURITY PACIFIC MORTGAGE CORPORATION, a Delaware Corporation, Plaintiff-Appellant, v. Harold J. CHOATE, Beverly Diane Choate, State of Colorado, Apollo Credit Agency, Inc., and Dorothy Witherspoon, Public Trustee For the County of Jefferson, Defendants, United States of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

March 8, 1990.


Attorney(s) appearing for the Case

Mark A. Senn, (Alan D. Sweetbaum and Bruce B. McLarty, with him on the brief) of Senn Lewis Hoth & Leiser, P.C., Denver, Colo., for plaintiff-appellant.

Ernest J. Brown, U.S. Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, William S. Estabrook and Stuart E. Horwich, Tax Div., Dept. of Justice, Washington, D.C., and Michael J. Norton, U.S. Atty., Denver, Colo., with him on the brief) for defendant-appellee.

Before HOLLOWAY and BRORBY, Circuit Judges and BOHANON, District Judge.


BOHANON, Senior District Judge.

This appeal arises from a dispute between the United States Government and Security Pacific Mortgage Corporation over the priority of liens. The district court granted summary judgment in favor of the United States holding that the government's junior tax lien was elevated to a superior status in a nonjudicial foreclosure sale when the IRS did not receive notice of the sale. We REVERSE AND REMAND.

I.

A grant of summary...

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