NOSKE v. NOSKE

Civil No. 96-342(DWF/RLE).

73 F.Supp.2d 1025 (1999)

Esther NOSKE a/k/a E.M. Noske Plaintiff, v. James L. NOSKE; James Noske and BBCA, Inc, as Alter Ego of James Noske; Joan M. Noske; Joan Noske and BBCA, Inc., as Alter Ego of Joan Noske; The Basic Bible Church of America, The Order of Almighty God, Chapter 7024, an unincorporated, unrecorded, assumed name; Basic Bible Church of America, Inc., A Minnesota Non-Profit Corporation; Joan M. Noske, Trustee under the provisions of a certain Trust Agreement dated June 26, 1978; God's Helping Hands, a Minnesota Non-Profit Corporation, f/k/a BBCA, Inc.; State of Minnesota; The United States of America, through its Treasury Department and Internal Revenue Service; Faye Sitzmann; and all unknown persons or entities claiming any right, title, estate, interest, or lien in the real estate described in the Complaint herein, as well as unknown heirs of or successors of, anyone who would otherwise be made a Defendant were it not for their death, whose names or existences are unascertainable, Defendants.

United States District Court, D. Minnesota.

January 12, 1999.


Attorney(s) appearing for the Case

Denis E. Hynes, Hynes Law Office, St. Cloud, MN, for plaintiff.

Noreene C. Stehlik and Lawrence A. Casper, United States Department of Justice, Washington, DC, for defendants.


MEMORANDUM OPINION AND ORDER

FRANK, District Judge.

Introduction

Plaintiff Esther Noske ("Plaintiff") commenced this action to quiet title in her name to certain property located in Stearns County. Defendant The United States of America ("United States") had filed notices of federal tax liens upon the property pursuant to the tax liabilities of Plaintiff's adult children. The United States subsequently levied upon and then sold the property in...

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