United States v. Jones

MEMORANDUM AND ORDER

EARL E. O’CONNOR, Chief Judge.

This matter is before the court on the plaintiff United States’ motion for summary judgment. The United States brought an action to foreclose tax and judgment liens against real property of the defendants Robert C. and Dona Jones. This court has jurisdiction under 28 U.S.C. §§ 1340, 1345.

When considering a motion for summary judgment, we must examine all evidence in the light most favorable to the opposing party. Prochaska v. Marcoux, 632 F.2d 848, 850 (10th Cir.1980), cert. denied, 451 U.S. 984, 101 S.Ct. 2316, 68 L.Ed.2d 841 *249(1981). If the…