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NASH v. SHADWICK

85-12-30280; CA A39339.

739 P.2d 1099 (1987)

86 Or.App. 557

Ron NASH, Respondent, v. James A. SHADWICK and Virginia Shadwick, Appellants.

Court of Appeals of Oregon.

Decided July 29, 1987.

Reconsideration Denied September 25, 1987.

Attorney(s) appearing for the Case

Richard L. Stradley, Hillsboro, argued the cause and filed the briefs for appellants.

Michael W. Peterkin, La Grande, argued the cause for respondent. With him on the brief was Mendiguren & Peterkin, P.C., La Grande.

Before JOSEPH, C.J., and RICHARDSON and WARREN, JJ.

JOSEPH, Chief Judge.

Pursuant to IRC § 6331(a), the Internal Revenue Service seized certain real property on a claim for delinquent taxes owed by defendants. The property was sold to plaintiff at a public auction on July 17, 1985, and the IRS issued him a "Certificate of Sale of Seized Property," pursuant to IRC § 6337. Under IRC § 6337(b), defendants had the right to redeem the property for a period of 180 days after the sale. On December 4, 1985,...

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