HOWARD v. ADLE

Civ. No. 80-74444.

538 F.Supp. 504 (1982)

Thomas HOWARD and Margaret Howard, Plaintiffs, v. Donald L. ADLE, a/k/a Dudley Adle, and United States of America, Department of Treasury, Internal Revenue Service, Defendants.

United States District Court, E. D. Michigan, S. D.

January 13, 1982.


Attorney(s) appearing for the Case

Alan M. Valade, Valade, MacKinnon & Higgins, Detroit, Mich., for plaintiffs.

Leonard R. Gilman, U. S. Atty., Detroit, Mich., Ronald F. Fischer, Tax Div., Dept. of Justice, Washington, D. C., for IRS.

Charles A. Murphy, Southfield, Mich., for Adle.


MEMORANDUM OPINION AND ORDER

COHN, District Judge.

This is an action seeking to set aside a federal tax sale of a parcel of real estate on the grounds that (1) the notices of seizure and sale were defective, and (2) plaintiffs properly redeemed following the sale. Defendants are the purchasers at the tax sale, Donald Adle, and the United States in the person of the Internal Revenue Service (IRS). Jurisdiction is based on 28 U.S.C. § 1340

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