Paul Pipola and Julia Pipola v. Mae Chicco and Yorkville Savings and Loan Association

This is an action by purchasers of real estate, pursuant to 28 U.S.C. § 2410(a), set forth below, to cancel a tax lien filed by the government against purchasers grantor. The principal question is whether plaintiffs can challenge the sufficiency of the evidence that led the Commissioner to make the assessment underlying the tax lien. Judge Weinfeld, in a thorough opinion, held they may not, and we agree. A subsidiary issue concerns the amount by which priority over the tax lien should be recognized because a mortgage senior to the lien was paid off when title to the plaintiffs closed. As to this we think the District Judge should have allowed the plaintiffs interest on the amount so paid.