Legal Opinion

United States of America v. Urban H. Noethe, Kristi S. Noethe; Lincoln County Treasurer; Vinson LLC; Security State Bank, Chancellor, SD

District Court, D. South Dakota

Decided February 25, 2026No. 4:24-cv-04109Unknown

1Opinion

UNITED STATES DISTRICT COURT DISTRICT OF SOUTH DAKOTA SOUTHERN DIVISION UNITED STATES OF AMERICA, 4:24-CV-04109-CCT Plaintiff, ORDER GRANTING vs. SUMMARY JUDGMENT URBAN H. NOETHE, KRISTI S. NOETHE; LINCOLN COUNTY TREASURER; VINSON LLC; SECURITY STATE BANK, CHANCELLOR, SD, Defendants. In this foreclosure action, the Government moves for summary judgment against defendants Urban H. Noethe and Kristi S. Noethe on their outstanding tax debt for tax years 2014, 2015, 2017, 2018, and 2020, which as of November 30, 2025, was $515,954.99. Dockets 36 and 37. The Noethes have not filed a response, and…

2Cases cited5 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
  3. Loralie Ann Musolf v. J.C. Penney Company, Inc.Court of Appeals for the Eighth Circuit · 2014
  4. Gatling v. NickelDistrict Court, E.D. Wisconsin · 2011
  5. United States v. Joseph D. MeyerCourt of Appeals for the Eighth Circuit · 2019

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