United States v. Park Towers, Inc.

United States Court of Appeals, Fifth Circuit. No. 93-3021. UNITED STATES of America, Plaintiff-Appellant, v. PARK TOWERS, INC., et al., Defendants, Charles I. Denechaud, III and the Roman Catholic Church of Archdiocese of New Orleans, Defendants-Appellees. Dec. 8, 1993. Appeal from the United States District Court for the Eastern District of Louisiana. Before POLITZ, Chief Judge, REAVLEY and EMILIO M. GARZA, Circuit Judges. REAVLEY, Circuit Judge: The United States initiated suit to reduce its tax assessments against Park Towers, Inc. ("Park Towers") to judgment and to foreclose on federal…