Long v. Turner

GARWOOD, Circuit Judge:

Plaintiffs-appellees Long, et al., (appellees) brought this Texas law diversity action against defendant Kenneth Turner (Turner), individually, and defendant-appellant Fir-strust Corporation (Firstrust) seeking a declaratory judgment, pursuant to 28 U.S.C. § 2201, that appellees had been released from liability on a judgment by the Resolution Trust Corporation (RTC), Firstrust’s predecessor in interest as owner of the judgment. Firstrust now appeals the district court’s determination that the debt had been released through the issuance of Internal Revenue Service (IRS)…