1. Home
  2. Browse Decisions
  3. P.3d
  4. 351 P.3d
  5. 351 P.3d 746 (2015)
 

STATE DEPT. OF TAXATION v. KAWAHARA

No. 64064.

351 P.3d 746 (2015)

131 Nev. Adv. Opn. 42

The STATE of Nevada DEPARTMENT OF TAXATION, Appellant, v. John T. KAWAHARA and Barbara J. Kawahara, Trustees of the John T. Kawahara and Barbara J. Kawahara Revocable Trust, u/t/d 12/17/1992, Respondents.

Supreme Court of Nevada.

June 25, 2015.

Attorney(s) appearing for the Case

Adam Paul Laxalt , Attorney General, and Melissa L. Flatley , Deputy Attorney General, Carson City, for Appellant.

Richard G. Hill, Ltd., and Richard G. Hill and Sophie A. Karadanis , Reno; Shea & McIntyre, P.C., and Marc L. Shea , San Jose, CA, for Respondents.

Before the Court En Banc.

OPINION

The United States Bankruptcy Court for the District of Nevada certified two questions to this court concerning the priority of two competing liens on the proceeds of a property sale. The first question asks whether "Certificates of Tax Lien ... have the effect and priority of a non-consensual judgment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases