Legal Opinion

United States v. Olgeirson

District Court, D. North Dakota

Decided March 20, 1968No. Civ. No. 704PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

REGISTER, Chief Judge.

This is a civil action whereby the Plaintiff seeks a judgment for unpaid federal taxes and to foreclose certain tax liens against real property owned by the taxpayer-Defendants Robert H. and Evelyn N. Olgeirson. Jurisdiction of this Court is found in Title 28, Section 1340, U.S.C. and Section 7402(a) of the Internal Revenue Code of 1954. Default judgments have been rendered against the Defendants Humble OiT & Refining Company, Quality Builders, Inc., Snell Sash & Door Company, and W. T. Jennings Lumber Company. On June 28, 1967, Plaintiff filed its…

2Cases cited4 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  3. United States v. HeasleyCourt of Appeals for the Eighth Circuit · 1960
  4. United States v. First National Bank & Trust Company Of FargoCourt of Appeals for the First Circuit · 1967

3Cited by4 opinions

  1. Rosen v. United StatesDistrict Court, E.D. Pennsylvania · 1975
  2. Carapella v. United States (In Re Carapella)United States Bankruptcy Court, M.D. Florida · 1988
  3. D'Avanza v. United States (In Re D'Avanza)United States Bankruptcy Court, M.D. Florida · 1989
  4. Citizens State Bank of Ray v. Armstrong (In re Peterson)United States Bankruptcy Court, D. North Dakota · 1987

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