Sumpter v. United States

SUPPLEMENTAL OPINION

LAWSON, District Judge.

In an opinion and order dated February 5, 2004, the Court found in favor of the United States on part of its claim to assert a federal tax lien on certain real property titled in the names of the plaintiffs. The Court determined that valid federal tax liens attached to the interest of Jerry Sumpter in six parcels of certain real estate, which the Court found to be a one-half interest in each of those six parcels “subject to appropriate set-offs for reimbursement for expenses ... as may be determined by the Court at a later time.” The Court instructed…