In Re Albert Priest, Jr., Debtor. Albert Priest, Jr. v. Progressive Sav. & Loan Ass'n, a Corp., Trusten E. Apperson & Janet J. Apperson, Husband & Wife, West Whittier Paint Co., W. Med. Com. Exch., Inc., a Corp., State of California, State Bd. of Equalization, Guadalupe Priest, Wife of Herein, Curtis B. Danning, Interim Tr., Internal Revenue Serv., United States of Am., State of California, Emp. Dev. Dep't, Prof'l Escrow Servs., a California Corp. v. Esther B. Mendelsohn, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff & Anita Muchnikoff Dba Bob's Luncheonette & Does 1 Through 10, Inclusive, State of California, Emp. Dev. Dep't, Internal Revenue Serv., 725 F.2d 477 (9th Cir. 1984). · Go Syfert
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In Re Albert Priest, Jr., Debtor. Albert Priest, Jr. v. Progressive Sav. & Loan Ass'n, a Corp., Trusten E. Apperson & Janet J. Apperson, Husband & Wife, West Whittier Paint Co., W. Med. Com. Exch., Inc., a Corp., State of California, State Bd. of Equalization, Guadalupe Priest, Wife of Herein, Curtis B. Danning, Interim Tr., Internal Revenue Serv., United States of Am., State of California, Emp. Dev. Dep't, Prof'l Escrow Servs., a California Corp. v. Esther B. Mendelsohn, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff & Anita Muchnikoff Dba Bob's Luncheonette & Does 1 Through 10, Inclusive, State of California, Emp. Dev. Dep't, Internal Revenue Serv., 725 F.2d 477 (9th Cir. 1984). Cases Citing This Book View Copy Cite
22 citation events across 9 distinct courts.
Strongest positive: State of MN v. United States (ca8, 1999-07-07)
Treatment trajectory · 1984 → 2026 · click a year to view as-of
1984 2005 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited as authority (rule) State of MN v. United States
8th Cir. · 1999 · confidence medium
The court held that “a lien cannot arise prior to the taking of any administrative steps to establish the lien” because “[t]he mere receipt of a delinquent -9- State tax return [under California law] is too vague and indefinite.” Id., 725 F.2d at 478.
discussed Cited as authority (rule) State of Minnesota, Department of Revenue v. United States
8th Cir. · 1999 · confidence medium
The court held that “a lien cannot arise prior to the taking of any administrative steps to establish the hen” because “[t]he mere receipt of a delinquent State tax return [under California law] is too vague and indefinite.” Id., 725 F.2d at 478.
discussed Cited "see" Monica Fuel, Inc. v. Internal Revenue Service
3rd Cir. · 1995 · signal: see · confidence high
See Transcript of Oral Argument, Jan. 24, 1995, at 24 5 I agree with the majority's holding that neither federal nor New Jersey law requires a state taxing authority actually to levy on a taxpayer's property in order to have a choate lien 6 Contrary to the IRS's argument, Brief for Appellee at 25-26, such a holding would be consistent with In re Priest, 712 F.2d 1326 , 1329 (9th Cir.1983), modified, 725 F.2d 477 (9th Cir.1984), which held that a tax lien was not choate upon the taxing authority's mere receipt of a delinquent tax return, in part because the state had taken no action to determin…
cited Cited "see" Cannon Valley Woodwork, Inc. v. Malton Construction Co.
D. Minnesota · 1994 · signal: see · confidence high
See In re Priest, 712 F.2d 1326 , 1328 (9th Cir.1983), modified, 725 F.2d 477 (1984).
cited Cited "see" Peoples Nat. Bank of Washington v. United States
W.D. Wash. · 1984 · signal: see · confidence high
See In re Priest, 712 F.2d 1326 (9th Cir.1983), modified, 725 F.2d 477 (1984).
Retrieving the full opinion text from the archive…
In Re Albert Priest, Jr., Debtor. Albert Priest, Jr.
v.
Progressive Savings & Loan Association, a Corporation, Trusten E. Apperson and Janet J. Apperson, Husband and Wife, West Whittier Paint Co., Western Medical Commercial Exchange, Inc., a Corporation, State of California, State Board of Equalization, Guadalupe Priest, Wife of Herein, Curtis B. Danning, Interim Trustee, Internal Revenue Service, United States of America, State of California, Employment Development Department, Professional Escrow Services, a California Corporation v. Esther B. Mendelsohn, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff and Anita Muchnikoff Dba Bob's Luncheonette and Does 1 Through 10, Inclusive, State of California, Employment Development Department, Internal Revenue Service
82-5321.
Court of Appeals for the Ninth Circuit.
Jan 30, 1984.
725 F.2d 477
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 88%
Citer courts: Ninth Circuit (1)

725 F.2d 477

In re Albert PRIEST, Jr., Debtor.
Albert PRIEST, Jr., Plaintiff,
v.
PROGRESSIVE SAVINGS & LOAN ASSOCIATION, a corporation,
Trusten E. Apperson and Janet J. Apperson, husband and wife,
West Whittier Paint Co., Western Medical Commercial
Exchange, Inc., a corporation, State of California, State
Board of Equalization, Guadalupe Priest, wife of plaintiff
herein, Curtis B. Danning, interim trustee, Defendants.
Internal Revenue Service, United States of America,
Defendant-Appellant,
State of California, Employment Development Department,
Defendant-Appellee.
PROFESSIONAL ESCROW SERVICES, a California corporation, Plaintiff,
v.
Esther B. MENDELSOHN, Robert Muchinikoff, Anita R.
Muchnikoff, Robert Muchnikoff and Anita Muchnikoff
dba Bob's Luncheonette and Does 1
through 10, inclusive, Defendants.
State of California, Employment Development Department,
Defendant-Appellee,
Internal Revenue Service, Defendant-Appellant.

Nos. 82-5321, 82-5392.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted Feb. 9, 1983.
Decided Jan. 30, 1984.

Gayle P. Miller, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant.

Diane M. Spencer, Deputy Atty. Gen., Los Angeles, Cal., for defendant-appellee.(Opinion August 10, 1983, 9 Cir., 1983, 712 F.2d 1326).

Appeals from the Judgment of the United States Bankruptcy Court for the Central District of California; Calvin K. Ashland, Bankruptcy Judge, Presiding, and Judgment of the United States District Court for the Central District of California; David V. Kenyon, District Judge, Presiding.

Before CHAMBERS, HUG and CANBY, Circuit Judges.

1

The amended opinion, 712 F.2d 1326, in these matters is further amended by inserting the following wording commencing at the final two lines on page 3750 of the slipsheet and continuing until the wording now found at line 4 of page 3751 resumes, at line 3 column 1 page 1329 of 712 F.2d and continuing until the wording found at line 10 resumes:

2

the test of New Britain. We agree with the bankruptcy judge in Priest that under the current California statute, "a lien cannot arise prior to the taking of any administrative steps to establish the lien." The mere receipt of a delinquent State tax return under the present scheme is too vague and indefinite.