United States v. Pottorf

MEMORANDUM AND ORDER

LUNGSTRUM, District Judge.

I. Introduction

This matter involves a civil action to reduce to judgment certain outstanding federal tax assessments against defendants Harold L. Pottorf and Floyd W. Pottorf and to foreclose federal tax liens against certain real property of defendants. The matter is currently before the court on the United States’ motion for partial summary judgment (Doc. # 38). In its motion, the United States seeks partial summary judgment dismissing that portion of defendants’ counterclaim seeking the recovery of condemnation proceeds. For the reasons set…