U.S. v. THOMPSON

No. 95-0431-BH-C.

966 F.Supp. 1140 (1997)

UNITED STATES of America, Plaintiff, v. Maggie Inez THOMPSON, et al., Defendants.

United States District Court, S.D. Alabama, Northern District.

January 21, 1997.


Attorney(s) appearing for the Case

William R. Sawyer, U.S. Atty's Office, Mobile, AL, Carol Ide Koehler, Lynne M. Murphy, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Robert R. Blair, Selma, AL, for Maggie Inez Thompson, Paul A. Thompson, Sharon Thompson.

J. Garrison Thompson, Selma, AL, for Sweet Water State Bank.


ORDER

HAND, Senior District Judge.

This is an action brought by the government to foreclose federal tax liens on real property. This case came on for non-jury trial on January 6, 1997. Upon careful consideration of the arguments and the testimony presented, the court concludes as follows.

FINDINGS OF FACT

1. Each year from 1984 to 1990, Paul and Sharon Thompson failed to pay some or all of their personal income taxes (assessments were made...

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