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REDONDO CONST. CORP. v. U.S.

No. 96-6741.

157 F.3d 1060 (1998)

REDONDO CONSTRUCTION CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America; Internal Revenue Service; UHL Truck Sales of Kentuckiana, Inc.; Modern Concrete Supply Company; Norman Greer, d/b/a Greer Construction Company; Harry B. Greer, d/b/a Greer Construction Company; Stout's Feed Store, Inc.; Irvin T. Diemer; Cecelia Diemer; North County Breaker Rentals, Inc., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided October 15, 1998.

Attorney(s) appearing for the Case

B. Keefe Montgomery (briefed), Louisville, KY, Stuart A. Weinstein-Bacal (argued), Indiano, William & Weinstein-Bacal, San Juan, PR, for Plaintiff-Appellant.

David English Carmack (briefed), John A. Dudeck, Jr. (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendants-Appellees.

Before: KENNEDY and BATCHELDER, Circuit Judges; HULL, District Judge.

BATCHELDER, Circuit Judge.

Plaintiff-Appellant Redondo Construction Corporation ("Redondo"), a Puerto Rican corporation, filed suit in the Bullitt Circuit Court of Kentucky seeking (1) to enjoin a seizure and intended sale by the Internal Revenue Service ("IRS") of property formerly owned by Theresa Hiter; (2) to determine lien priorities; (3) to quiet title; and (4) to collect damages for the IRS's allegedly unlawful and tortious conduct. The IRS removed the case...

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