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CARDINAL v. U.S.

No. 93-1588.

26 F.3d 48 (1994)

Fred A. CARDINAL and Gloria M. Cardinal, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided June 15, 1994.

Attorney(s) appearing for the Case

Michael A. Stevenson (argued and briefed), Mark J. Hotz, United Autoworkers GM Legal Services Plan, Pontiac, MI, for plaintiffs-appellees.

Francis L. Zebot, Asst. U.S. Atty., Office of the U.S. Atty., Detroit, MI, Michael W. Davis, Gary R. Allen, Acting Chief (briefed), Richard Farber, David English Carmack (briefed), William S. Estabrook (argued), John A. Nolet, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for defendant-appellant.

Before: JONES, RYAN, and BATCHELDER, Circuit Judges.

RYAN, Circuit Judge.

What is the proper measure of a taxpayer's interest in real property purchased under a land contract for purposes of assessing the value of a federal tax lien? The district court held that the taxpayers' interest in the real property was limited to the amount the taxpayer had paid under the contract, 817 F.Supp. 647. We disagree and reverse.

Federal law governs the priority of a tax lien relative to...

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