Elfelt v. United States

OPINION AND ORDER GRANTING PLAINTIFFS’ SECOND MOTION FOR SUMMARY JUDGMENT

LAWSON, District Judge.

This case comes before the Court once again after remand from the United States Court of Appeals for the Sixth Circuit. The plaintiffs acquired title to a certain parcel of real estate located in Cheboygan County, Michigan by purchasing a tax deed to the property. They filed the present action to quiet title to the property in their name, naming as defendants the delinquent taxpayer, Roy James Palmer, and his former wife, Vicki Lynn Palmer, 1 and the United States, which appeared of record as a…