ROSEN v. NORTON

No. 1760, Docket 92-6072.

970 F.2d 1079 (1992)

Richard ROSEN, and Susan Rosen, Plaintiffs-Appellants, v. Jerome J. NORTON, and United States of America, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided July 23, 1992.


Attorney(s) appearing for the Case

David I. Rosenberg, Garden City, N.Y., for plaintiffs-appellants.

Edwin L. Wolf, Jericho, N.Y. (Wasserman, Chinitz, Geffner, Green & Wolf, Jericho, N.Y. of counsel), for defendant-appellee Jerome J. Norton.

Before: NEWMAN, PRATT and WALKER, Circuit Judges.


GEORGE C. PRATT, Circuit Judge:

Because of non-payment of income taxes, the Internal Revenue Service acquired a tax lien on Richard and Susan Rosen's condominium in Syosset, New York. Jerome Norton bought the lien on April 2, 1986, for $137,500, and paid for it in three installments throughout that month, as permitted by 26 U.S.C. § 6335(e)(2)(D). The Rosens attempted to redeem their property on September 29, 1986, by tendering to Norton a check in the amount...

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