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HOGGARTH v. SOMSEN

Civ. No. 920178.

496 N.W.2d 35 (1993)

Thomas HOGGARTH, Gerald Hoggarth, Kenneth Hoggarth, Duane Hoggarth, a partnership d/b/a Hoggarth Bros. and Scott Hoggarth, for himself, Plaintiffs and Appellants, v. Steven SOMSEN and Sherry Somsen, Defendants and Appellees.

Supreme Court of North Dakota.

February 23, 1993.

Attorney(s) appearing for the Case

David E. Nething (argued), Jamestown, for plaintiffs and appellants.

James A. Reisnour (argued) of Mackenzie, Jungroth, Mackenzie & Reisnour, Jamestown, for defendants and appellees.

MESCHKE, Justice.

Thomas, Gerald, Kenneth, and Duane Hoggarth, a partnership doing business as Hoggarth Brothers, and Scott Hoggarth, individually, appeal from a declaratory judgment determining that their interests in the SE¼ of Section 32, Township 144, Range 62, in Stutsman County were subordinate to a federal tax lien, and that Steven and Sharon Somsen acquired title to that land free of the interests of Hoggarth Brothers and Scott. We affirm in part, reverse...

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