MWT PROPERTIES v. Everson

MEMORANDUM OPINION GRANTING PARTIAL SUMMARY JUDGMENT FOR DEFENDANT EVERSON AND PARTIAL SUMMARY JUDGMENT FOR PLAINTIFF MWT

CASSELL, District Judge.

This matter is before the court on the parties’ cross-motions for summary judgment. Partial summary judgment is hereby GRANTED in favor of defendant Everson (“IRS”) with respect to the effectiveness of the IRS redemption. For this reason, it is ordered that the IRS be accorded quiet title to the property in question. However, the court also .finds that the IRS must compensate MWT for its claimed legal expenses (incurred during the redemption period)…