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U.S. v. TAYLOR

Civ. No. B-87-0048-CA.

688 F.Supp. 1163 (1987)

UNITED STATES of America, Plaintiff, v. Yolanda Teneyuque TAYLOR, a/k/a Yolanda Teneyuque, Joe M. Teneyuque, Anita Teneyuque, Interfirst Bank of Nederland and L.W. Basco, Defendants.

United States District Court, E.D. Texas, Beaumont Division.

November 27, 1987.

Attorney(s) appearing for the Case

Joseph A. Pitzinger, III, Tax Div., Dept. of Justice, Dallas, Tex., for plaintiff U.S.

Joe M. Teneyuque and Anita Teneyuque, Beaumont, Tex., pro se.

M.C. Carrington, Beaumont, Tex., for InterFirst Bank Nederland.

MEMORANDUM OPINION

HALL, District Judge.

This is an action to foreclose a federal tax lien on real property located in Jefferson County, Texas. The United States filed its first amended complaint on February 20, 1987, naming Yolanda Teneyuque Taylor, Joe M. Teneyuque, Anita Teneyuque, InterFirst Bank of Nederland, and L.W. Basco as defendants. The complaint alleged that during the years 1979 to 1982 a delegate of the Secretary of the Treasury made assessments...

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