Mayer-Dupree v. Internal Revenue Service
United States Court of Appeal for the Tenth Circuit
1993 U.S. App. LEXIS 24639 (1993)
Mayer-Dupree (plaintiff) purchased a vehicle from a delinquent taxpayer in 1986. Although Mayer-Dupree alleged that she received the certificate of title, she failed to register the title with the state government. The vehicle was the subject of federal tax liens against the seller that accrued in 1985 and were noticed in 1988 and 1990. In 1991, the Internal Revenue Service (IRS) (defendant) seized the vehicle in satisfaction of the liens. After the seizure, Mayer-Dupree registered the title. Mayer-Dupree filed a wrongful levy action against the IRS. The IRS petitioned for summary judgement, and the district court dismissed the case. Mayer-Dupree appealed.
Rule of Law
Holding and Reasoning (Tacha, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 175,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,000 briefs, keyed to 188 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.