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XEMAS, INC. v. U.S.

Civ. No. 6-86-1077.

689 F.Supp. 917 (1988)

XEMAS, INC. Plaintiff, v. UNITED STATES of America, Defendant.

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

March 24, 1988.

Attorney(s) appearing for the Case

John Mack, New London, Minn., for plaintiff.

Thomas D. Sykes, U.S. Dept. of Justice, Washington D.C., for defendant.

MEMORANDUM FINDINGS AND ORDER

DEVITT, District Judge.

In this action brought under 26 U.S.C. § 7426, plaintiff claims the United States wrongfully levied and foreclosed on certain Stearns County Minnesota property, title to which was then recorded in its name, and seeks return of the property. Defendant denies the claim and asserts it properly foreclosed its federal tax lien on the property pursuant to 26 U.S.C. § 6331 et seq. in satisfaction of...

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