REAL ESTATE EQUITY STRATEGIES, LLC v. I.R.S.

No. 07-2079.

540 F.3d 860 (2008)

REAL ESTATE EQUITY STRATEGIES, LLC, a Minnesota limited liability company, Appellant, v. INTERNAL REVENUE SERVICE; Department of the Treasury, Appellees.

United States Court of Appeals, Eighth Circuit.

Filed: August 28, 2008.


Attorney(s) appearing for the Case

Jack E. Pierce, argued, Tracy Halliday, on the brief, Minneapolis, MN, for appellant.

Marion E.M. Erickson, Tax Division, U.S.D.O.J., argued, Kenneth L. Greene, Tax Division, U.S.D.O.J., on the brief, Washington, D.C., for appellee.

Before COLLOTON and SHEPHERD, Circuit Judges, and GOLDBERG, Judge.


COLLOTON, Circuit Judge.

Real Estate Equity Strategies, LLC (REES), brought this quiet title action against the Internal Revenue Service (IRS), alleging that the IRS's redemption on a parcel of property was untimely and therefore invalid. The district court2 granted the IRS's motion for summary judgment and dismissed the case, determining that REES lost its ability to challenge the IRS's redemption when it failed to tender sufficient funds...

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