United States v. Robert E. Spurgeon

The United States brought this action against Robert E. Spurgeon, seeking to eject him from property for which the Government had obtained a tax deed after levying upon the property to collect delinquent taxes that Spurgeon owed. Spur-geon initially sought to defend by asserting that the Government could not eject him from the land because the R & B Trust, to which Spurgeon purportedly deeded the property before the assessment, actually owned the property. The district court 1 rejected the defense and granted summary judgment to the Government on the grounds that Spurgeon lacked standing to…