CARR ENTERPRISES, INC. v. UNITED STATES

Civ. No. 80-3063.

539 F.Supp. 528 (1982)

CARR ENTERPRISES, INC., a Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. South Dakota, C. D.

May 20, 1982.


Attorney(s) appearing for the Case

J. W. Grieves, Grieves & Rahn, Winner, S. D., for plaintiff.

Lawrence E. Meuwissen, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., Dawn Bowen, Asst. U. S. Atty., Pierre, S. D., for defendant.


MEMORANDUM OPINION

DONALD J. PORTER, District Judge.

CASE SUMMARY

Plaintiff, a South Dakota corporation, brought this case1 as a quiet title action, contending that the federal tax liens on property owned by plaintiff were invalid because the liens — based on tax assessments against plaintiff's principal stockholders — were created after its stockholders had...

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