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Tax Law |  | | March 21-25, 2011 FindLaw.com Weekly Tax Law Newsletter | | You may forward this e-mail in its entirety.
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Tax Law United States Third Circuit, 03/22/2011
Hartmann v. Commissioner of IRS, No. 10-3501
In an action to collect unpaid taxes, summary judgment in favor of the IRS is affirmed where arguments on appeal do not demonstrate the existence of a genuine issue of material fact, or that the IRS is not entitled to judgment as a matter of law. Read more... United States Ninth Circuit, 03/24/2011
Franzen v. US, No. 08-56181
In a dispute over which tax lien, federal or state, takes priority, judgment of district court is affirmed where federal lien takes priority of state lien, because federal claim was timely and does not depend on the vagaries of when the US files a claim in state court relative to a competing claimant. Read more... 
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