United States v. Lewis L. Vohland, Janet Vohland

This appeal arises from an action to foreclose an unrecorded special estate tax lien against property which appellants had purchased without notice of the lien. The district court granted summary judgment in favor of the United States Government, enforcing the lien and ordering a foreclosure sale of the appellants’ real property. We affirm the judgment of the trial court.

Three issues are raised on appeal:

David Schindler Sr. died in April 1970. In March 1972, the Internal Revenue Service assessed an estate tax, as well as an addition to the tax for willful late filing, against his estate. The executor paid the basic estate tax, but the additional assessment and interest related to it were never paid. The executor has not been discharged from personal liability for the estate tax pursuant to the provisions of I.R.C. § 2204.

The real property passed out of the probate estate by deed. Subsequently, in late 1973, appellants purchased the property for full consideration. They had nó actual notice of any special estate tax lien, and no estate tax lien had been recorded.

Appellants first argue that the special estate tax lien created by I.R.C. § 6324 does not arise with respect to…