United States v. Renato P. Varani, Alexsandro Merucci

CONTIE, Circuit Judge.

Alexsandro Merucci, personal representative of the estate of Dominic Merucci, appeals from an order of the district court granting summary judgment in favor of the United States on its complaint to foreclose tax liens on two parcels of real property in which Dominic Merucci claimed an interest pursuant to two tax deeds from the State of Michigan. For the reasons that follow, the judgment of the district court is affirmed and the case remanded for proceedings consistent with this opinion.

I. 1

Although two parcels of property are involved in the instant appeal, the property…