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EMPIRE CORP. v. UNITED STATES, INTERNAL REVENUE SERV.

No. C 10-73.

377 F.Supp. 948 (1974)

EMPIRE CORPORATION, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendants. EMPIRE CORPORATION, Plaintiff and Counter-Defendant, v. Duane L. NEELEY et al., Third-Party Defendants.

United States District Court, D. Utah, Central Division.

April 17, 1974.

Attorney(s) appearing for the Case

Steven H. Stewart, Salt Lake City, Utah, for plaintiff.

C. Nelson Day, U. S. Atty., Lorin N. Pace, Salt Lake City, Utah, for defendants.

ALDON J. ANDERSON, District Judge.

Defendants . . . assert that even if the plaintiff has a senior claim the defendants' motion should be granted because the sale of the subject property was explicitly made subject to the claim of any such interest. Section 6339(a) (2) of the Internal Revenue Code provides that in all cases of sale pursuant to Section 6335, the certificate of sale:

2) . . . shall transfer to the purchaser all right, title, and interest of...

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