United States v. Bowser

MEMORANDUM ORDER

REBECCA BEACH SMITH, District Judge.

This matter comes before the court on defendants Turner R. Bowser (“Taxpay er”) and Eugenia W. Bowser’s (“Mrs. Bowser”), Motion to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(6) (the “Motion”). The Motion is ripe for review. For the reasons below, the Motion is DENIED.

I. FACTUAL AND PROCEDURAL HISTORY

On or about December 1, 1983, Taxpayer, a Virginia resident, and his wife, Mrs. Bowser, together acquired real property located in Virginia Beach, Virginia (the “Real Property”) by deed and subject to a deed of trust. Compl. ¶ 18,…