BAY SAV. BANK, F.S.B. v. I.R.S.

Civ. A. No. 3:93CV205.

837 F.Supp. 150 (1993)

BAY SAVINGS BANK, F.S.B., Plaintiff, v. INTERNAL REVENUE SERVICE, Ellis D. Corbett, and Michael Moore, Defendants.

United States District Court, E.D. Virginia, Richmond Division.

August 24, 1993.


Attorney(s) appearing for the Case

David Wayne Robinson, Barry A. Hackney, Hirschler, Fleischer, Weinberg, Cox & Allen, Richmond, VA, for plaintiff.

Debra Jean Prillaman, Office of U.S. Atty., Richmond, VA, Michael J. Martineau, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant I.R.S.

George Richard Walton, Richmond, VA, for defendant Michael Moore.


MEMORANDUM OPINION

SPENCER, District Judge.

In this action, plaintiff Bay Savings Bank, F.S.B. ("Bay Savings"), seeks, inter alia, an Order declaring void the sale of certain real property seized by defendant Internal Revenue Service ("IRS") in connection with the collection of federal income tax liabilities of defendant Ellis D. Corbett, and/or an Order declaring that Corbett redeemed such property.

This matter is before the Court...

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