EQUITY TRUST CO. v. McDONALD

No. 15-60355 Summary Calendar.

806 F.3d 833 (2015)

EQUITY TRUST COMPANY, Custodian, FBO Jean K. Thoden IRA # 95896, also known as ETC CUSTFBO Jean K. Thoden IRA 95896, Plaintiff-Appellant v. Robert A. McDONALD, Secretary of Veterans Affairs, in his capacity as head of an agency of the United States of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

November 23, 2015.


Attorney(s) appearing for the Case

John Paul Barber , Biloxi, MS, for Plaintiff-Appellant.

Sushma Soni , Michael S. Raab , U.S. Department of Justice, Washington, DC, Stephen R. Graben , Asst. U.S. Atty., Gulfport, MS, for Defendant-Appellee.

Before REAVLEY, SMITH, and HAYNES, Circuit Judges.


Borrowers defaulted on a loan guaranteed by the VA Home Loan Guaranty Program, and the Secretary of Veterans Affairs acquired the property through foreclosure. Later, after ad valorem property taxes imposed by Jackson County, Mississippi went unpaid, the property was sold to plaintiff-appellant Equity Trust Company at a tax...

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