KS FINANCIAL GROUP, INC. v. SCHULMAN

No. 1:98-CV-783-WBH.

73 F.Supp.2d 1373 (1999)

KS FINANCIAL GROUP, INC., Plaintiff, v. Jack SCHULMAN, Estate of Jack Schulman, and Judye Schulman, Defendants, Primerica Insurance Co., Garnishee/ Third Party Plaintiff, United States of America, Third Party Defendant.

United States District Court, N.D. Georgia.

September 23, 1999.


Attorney(s) appearing for the Case

Michael Joseph Ernst, Kevin Ross Wolff, Stokes Lazarus & Carmichael, Atlanta, GA, Jay G. Davis, Cynthia Lynae Weese, Bryant Davis & Cowden, Atlanta, GA, Charles Emmett Wheelock, Conoscienti & Storm, Decatur, GA, for KS Financial Group, Inc., plaintiff.

Gene Mac Winburn, Winburn Lewis & Barrow, Athens, GA, for Judye S. Schulman, defendant.

James Randolph Schulz, Office of United States Attorney, Atlanta, GA, Michael N. Wilcove, pro hac vice, U.S. Department of Justice, Tax Division, Washington, DC, for United States of America, third-party defendant.

Thomas T. Tate, Jonathan Dean Crumly, Andersen Davidson & Tate, Lawrenceville, GA, for Primerica Life Insurance Company, garnishee.


ORDER

HUNT, District Judge.

This action, involving the relationship between the Insolvency Statute, 31 U.S.C. § 3713(a), and the Federal Tax Lien Act of 1966, 26 U.S.C. § 6321 et seq., is before the Court on cross-motions for summary judgment filed by third-party defendant United States of America [11-1] and by plaintiff KS Financial Group, Inc. [22-1]. For the reasons stated below, the motion of the United States is GRANTED IN PART...

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