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  5. 732 F.Supp. 94 (1990)
 

ASSURED INV. & LOAN, INC. v. U.S.

Civ. A. No. 88-4274-S.

732 F.Supp. 94 (1990)

ASSURED INVESTMENT & LOAN, INC., and Jon Boxler, d/b/a Boxler Insurance Agency, Plaintiffs, v. UNITED STATES of America, Allen E. Kindall, and Peggy L. Kindall, Defendants.

United States District Court, D. Kansas.

February 23, 1990.

Attorney(s) appearing for the Case

R. Douglas Sebelius, Sebelius & Griffiths, Norton, Kan., for plaintiffs.

Benjamin L. Burgess, Jr., U.S. Atty., and D. Brad Bailey, Asst. U.S. Atty., Topeka, Kan., Peggy L. Kindall, Norton, Kan., and Presley Smith, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM AND ORDER

SAFFELS, District Judge.

This matter is before the court on the United States of America's motion for summary judgment. Plaintiffs filed this action seeking to quiet title to real estate owned by Allen E. Kindall in order to enforce judgments obtained by plaintiffs against Allen E. Kindall. The United States asserts that its federal tax liens constitute a prior and superior claim to the real estate in question.

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