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HANNON v. CITY OF NEWTON

No. 13-1022.

744 F.3d 759 (2014)

Patrick J. HANNON, Plaintiff, v. CITY OF NEWTON, Defendant. United States of America, Interested Party, Appellant, v. Commonwealth of Massachusetts; Rita S. Manning, Interested Parties, Appellees.

United States Court of Appeals, First Circuit.

February 28, 2014.

Attorney(s) appearing for the Case

Anthony T. Sheehan , Attorney, Tax Division, Department of Justice, with whom Teresa E. McLaughlin , Attorney, Tax Division, Department of Justice, Kathryn Keneally , Assistant Attorney General, and Carmen M. Ortiz , United States Attorney, were on brief, for appellant.

Thomas J. Flannagan , with whom MacLean Holloway Doherty Ardiff & Morse, P.C. was on brief, for appellee.

Before LYNCH, Chief Judge, THOMPSON and KAYATTA, Circuit Judges.

LYNCH, Chief Judge.

This case presents an issue of first impression concerning the authority under federal law of the Internal Revenue Service to discharge a portion of its tax liens on a piece of real property taken by eminent domain in exchange for payment from that taking while asserting the remaining value of its liens on any proceeds that the taxpayer obtains in a state post-taking suit for undercompensation damages. The Internal Revenue Code, 26 U.S.C. §...

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