Legal Opinion
USA v. Templeman
District Court, D. New Hampshire
Decided March 21, 2000No. CV-98-697-BPublished
1Opinion of the Court
USA v. Templeman CV-98-697-B 03/21/00 P UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE United States of America v. Civil N o . 98-697-B Opinion N o .
2000 DNH 074
Andrew D . Tempelman, et al. MEMORANDUM AND ORDER The United States brings this action pursuant to
26 U.S.C. §§ 7401
and 7403 to reduce to judgment federal tax assessments against Andrew D. Tempelman and Priscilla Tempelman and to foreclose federal tax liens upon certain real property presently or formerly owned by the Tempelmans.1 The assessments and liens in question arise from the Tempelmans’ unpaid federal income tax…
2Cases cited28 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
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