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GLASS v. SECRETARY, DEPT. OF TREASURY I.R.S.

Civ. A. No. 87-0321-P(J).

703 F.Supp. 38 (1988)

Billye Joyce GLASS, Plaintiff, v. SECRETARY, DEPARTMENT OF TREASURY INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Kentucky, Louisville Division.

September 28, 1988.

Attorney(s) appearing for the Case

Daniel N. Thomas, Thomas & Ison, P.S.C., Hopkinsville, Ky., for plaintiff.

Joseph M. Whittle, U.S. Atty., Richard A. Dennis, Asst. U.S. Atty., Gregory S. Hrebiniak, U.S. Dept. Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION

JOHNSTONE, Chief Judge.

This case is before the court on cross motions for summary judgment. Both parties claim that their lien on certain property is superior to the other's lien. Jurisdiction exists under 28 U.S.C. § 2410.

On August 1, 1979, Charles R. Spain (Spain), purchased real property with Floyd Cottrell (Cottrell). On March 22, 1982, Defendant Internal Revenue Service (IRS) made an income tax assessment against Spain...

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