Nesbitt v. United States
U.S. Court of Appeals for the Ninth Circuit
Nesbitt v. United States, 622 F.2d 433 (9th Cir. 1980)
Nesbitt v. United States
Opinion of the Court
The reasons for our affirmance were stated quite well in the district court’s opinion which appears in 445 F.Supp. 824 (N.D. Cal. 1978). We adopt Judge Renfrew’s opinion to the extent of Parts I, II, and III.A. As to Part III.B, we merely wish to hold that, to the extent an exception to section 3466 might exist for “perfected and specific liens,” the lien of the appellant was not sufficiently perfected and specific to come within any such exception.
Affirmed.
Reference
- Full Case Name
- Marie D. NESBITT v. UNITED STATES of America Safeco Title Insurance Company, a California Corporation the City and County of San Francisco L. T. Goldmeyer dba Union Credit Company and the Franchise Tax Board, an agency of the State of California
- Cited By
- 3 cases
- Status
- Published