United States v. Ryan
United States District Court for the District of Minnesota
124 F.Supp. 1 (1954)
Relevant factsFree
Ralph Plitz and Edward Engdahl (defendants) purchased Minnesota real property registered under the state's Torrens title system, and the United States (plaintiff) sued to foreclose a tax lien against the property. The lien notice filed with the register of deeds identified only the judgment debtor's name and did not describe the property itself, and both sides moved for summary judgment.
IssueFree
Whether a federal tax lien notice that identifies only the judgment debtor's name, without describing the encumbered property, is enforceable against a subsequent purchaser under Minnesota's Torrens title-registration system.