(DOWNLOAD) "Wyoming Dept. of Rev. v. First Wyo. Bank" by Supreme Court of the United States * eBook PDF Kindle ePub Free

eBook details

Title: Wyoming Dept. of Rev. v. First Wyo. Bank
Author : Supreme Court of the United States
Release Date : January 24, 1986
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 63 KB

Description

This appeal involves the question of whether a tax lien filed on property to collect delinquent sales tax takes priority over an earlier recorded mortgage interest of record in the property. Appellee First Wyoming Bank, N.A.-Kemmerer (the bank) filed an amended complaint seeking judicial foreclosure requiring appellant Wyoming Department of Revenue and Taxation-Excise Tax Division (the state) to set up any claim they may have against the subject property, and seeking to declare the banks mortgage superior to any interest held by the state. Both parties moved for summary judgment and stipulated to the facts. The trial court granted summary judgment in favor of the bank and the state appeals, raising the following issues: