Leeds Lp v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

BARRY TED MOSKOWITZ, District Judge.

Plaintiffs have filed the above-captioned quiet-title actions to remove federal tax liens on real property at 3207 McCall Street, San Diego, CA 92106 (“McCall property”) and on a 12.5% interest in real property at 1280 Fourth Avenue, San Diego, CA 92101 (“Fourth property”). These tax liens identify Plaintiff Leeds, L.P., (“Leeds”), the purported owner of the McCall property, and Fourth Investment, L.P., (“Fourth”), the purported owner of the Fourth property, as nominees/alter egos of Susanne C. Ballantyne.

Plaintiffs…