Pro Indiviso, Inc. v. Mid-Mile Holding Trust

TROUT, Chief Justice.

This is an appeal from the district court’s grant of partial summary judgment in favor of the plaintiff, Pro Indiviso, Inc. (Pro Indiviso), for a writ of assistance.

I

BACKGROUND

A. Dean and Betty Bowles, by their own admission, owe money to the United States for failure to pay income taxes. In July 1993, Dean and Betty filed a deed in which they conveyed title to their real property to Mid-Mile Holding Trust (Mid-Mile). The deed does not state for whom the property is being held in trust and there is no trust document in the record. On March 1, 1994, the Internal Revenue…