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ESTATE OF OSKEY v. U.S.

Civ. No. 3-86-0042.

695 F.Supp. 422 (1988)

In the Matter of the Petition of the ESTATE OF Vernon J. OSKEY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

April 28, 1988.

Attorney(s) appearing for the Case

Connor F. Schmid, Mackall, Crounse & Moore, Minneapolis, Minn., for plaintiff.

Mark G. Fraase, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

MAGNUSON, District Judge.

The plaintiff originally filed this petition in Hennepin County District Court on December 12, 1985 as a proceeding subsequent following foreclosure. On September 11, 1984, the plaintiff had foreclosed on certain real property belonging to William and Doris Scarborough. The plaintiff was the second mortgagee, and foreclosed on the property subject to a first mortgage

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