Metropolitan National Bank v. United States

MEMORANDUM ORDER

DAN M. RUSSELL, Jr., District Judge.

This cause is before this Court on a Motion for Summary Judgment by plain*947tiffs Metropolitan National Bank, James M. Oberlies and Robert E. Ryan asking that this Court enter judgment, cancelling a federal tax lien of the defendant and quieting title to certain property in the plaintiffs. The defendant United States of America (hereinafter “USA”) through its agency, Internal Revenue Service (hereinafter “IRS”), filed its Motion for Partial Summary Judgment in which the defendant moves this Court to deny plaintiffs’ Motion and adjudge that the…