Legal Opinion
Richards v. Richards
District Court, W.D. Michigan
Decided March 31, 2005No. 4:04-cv-00023Published
1Opinion of the Court
AMENDED OPINION *
ENSLEN, District Judge.
This matter is before the Court to determine Defendant/Counter-Plaintiff United States of America’s Motion for Summary Judgment. This action relates to a federal tax lien. The Motion has been fully briefed and oral argument is unnecessary. See W.D. Mich. L. Civ. Rule 7.2(d).
I. Background
Plaintiff Christine A. Richards filed this action to quiet title regarding proceeds from commercial real property located in St. Joseph, Michigan. The United States then counterclaimed and asserted the validity of its tax liens as to proceeds from the property pursuant…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- Blachy v. ButcherCourt of Appeals for the Sixth Circuit · 2000
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