U.S. v. TOLIN

No. 15-2550.

827 F.3d 809 (2016)

UNITED STATES of America, Plaintiff-Appellee v. Josh P. TOLIN; Kimberly L. Tolin; Ocwen Loan Servicing, LLC; Enterprise Bank and Trust, Defendants. Missouri Department of Revenue, Defendant-Appellee. Citibank South Dakota N.A.; Village of Winding Trails; Winding Trails Subdivision Homeowners' Association, Defendants v. U.S. Bank National Association as Trustee, under Pooling and Servicing Agreement dated as of September 1, 2006 MASTR Asset Backed Securities Trust 2006-NC2 Mortgage Pass Through Certificates Series 200, Intervenor Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: July 5, 2016.


Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant was Joshua J. Hofer , of Wichita, KS. The following attorney appeared on the appellant brief; Michael E. Boyd , of Saint Peters, MO.

Counsel who presented argument on behalf of Appellee United States of America was Karen G. Gregory , with the D.O.J., Tax Division, Washington, DC. The following attorney also appeared on this appellee brief; Bruce R. Ellisen , with the D.O.J., Tax Division, Washington, DC.

Before LOKEN, GRUENDER, and KELLY, Circuit Judges.


The United States of America ("Government") brought suit to determine whether its 2004 tax lien on a foreclosed property had priority over several other competing interests in the property. These included an interest held by U.S. Bank National Association ("U.S. Bank") via a 2006 deed of trust. The district court

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