Trust v. United States

OPINION AND ORDER DISCHARGING DEFENDANT’S TAX LIEN FOLLOWING A TRIAL ON THE MERITS

ZATKOFF, District Judge.

I. INTRODUCTION

Plaintiff brought suit against defendants to have a tax lien on a piece of residential property (“the Turtle Creek property”) discharged. This case originally was designated for this Court’s August 1993 trailing docket. At the Final Pretrial Conference On July 14, 1993, plaintiff and defendants agreed to have this matter settled by cross-motions for summary judgment, in lieu of a trial.

However, after review by the Court, it was determined that genuine issues of material…