BALDWIN COUNTY SAV. & LOAN ASS'N v. I.R.S.

No. 90-7246. Non-Argument Calendar.

921 F.2d 1229 (1991)

BALDWIN COUNTY SAVINGS & LOAN ASSOCIATION, f/d/b/a Baldwin County Federal Savings Bank, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Daniel W. Taylor, Rowena Taylor, Donald R. Nelson, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

January 22, 1991.


Attorney(s) appearing for the Case

Donald M. Briskman and Donna L. Ward, Briskman & Binion, P.C., Mobile, Ala., for plaintiff-appellant.

J.B. Sessions, III, U.S. Atty., Eugene A. Seidel, Asst. U.S. Atty., Mobile, Ala., and Gary R. Allen, Chief, Jordan L. Glickstein, and William S. Estabrook, U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for defendants-appellees.

Before JOHNSON, HATCHETT, and ANDERSON, Circuit Judges.


PER CURIAM:

In this appeal, Baldwin County Savings & Loan Association ("BCSL") appeals the district court's grant of summary judgment in favor of the Internal Revenue Service ("IRS"). The dispute involves two conflicting interests in a parcel of real property in Baldwin County, Alabama: the foreclosure interest of the mortgagor, BCSL, and a tax lien held by the IRS. BCSL foreclosed on the property and sold it at a nonjudicial auction to satisfy the mortgagee's...

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