United States v. CITY OF FLINT, COUNTY OF GENESEE, STATE OF MICHIGAN

OPINION

TALBOT SMITH, District Judge.

This case is before the Court upon stipulations for summary judgment to determine if certain property purchased by the Federal Government is encumbered with tax liabilities hereinafter described, and, if so, who is liable for payment of such taxes. The Complaint is brought under 28 U.S.C. § 1345, to enjoin and set aside the sale of certain property and the granting of tax deeds by defendants, and under 28 U.S.C. § 2201, for a declaratory judgment.

Between the period of April, 1967 and October, 1967, the United States acquired, by purchase, several parcels of…