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BROWN v. UNITED STATES

No. C79-2384A.

512 F.Supp. 24 (1980)

Larry D. BROWN v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

December 5, 1980.

Attorney(s) appearing for the Case

V. C. Baker, Decatur, Ga., for plaintiff.

Barbara Harris, Atlanta, Ga., Lenore Distesano, Washington, D. C., for defendant.

ORDER OF COURT

MOYE, District Judge.

This is a tax recovery suit presently before the Court on cross-motions for summary judgment. The undisputed material facts are brief and uncomplicated.

On March 10, 1977, the defendant filed a notice of tax lien in DeKalb County, Georgia, for taxes allegedly due the United States by Herman L. Steele Company. That company was a Georgia corporation having its principal office in DeKalb County.

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