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BANKERS TRUST CO. v. UNITED STATES OF AMERICA

No. 85,385.

29 Kan. App.2d 215 (2001)

25 P.3d 877

BANKERS TRUST COMPANY, as Trustee of Ameresco Residential Securities Corporation Mortgage Loan Trust 1996-5 under the Pooling and Servicing Agreement dated as of December 1, 1996, Plaintiff/Appellee/Cross-appellant, v. UNITED STATES OF AMERICA, Defendant/Appellant/Cross-appellee, and MARSHA L. LATHAM; DALE A. LATHAM; ROYSE HOMEOWNERS ASSOCIATION, INC.; MICHAEL A. LEROTA and DAVID HELFREY of HELFREY SIMON & JONES; and PEOPLES NATIONAL BANK & TRUST, Defendants.

Court of Appeals of Kansas.

Opinion filed May 25, 2001.

Attorney(s) appearing for the Case

Annette M. Wietecha, of Department of Justice, of Washington, D.C., Melanie Caro, assistant United States attorney, and Jackie N. Williams, United States Attorney, of Kansas, for the appellant/cross-appellee.

Joseph P. Dubinski, of Bryan Cave LLP, of Kansas City, Missouri, for the appellee.

Before LEWIS, P.J., ELLIOTT, J., and DAVID W. KENNEDY, District Judge, assigned.

LEWIS, J.:

The United States of America held a tax lien against Dale Latham, who owned an interest in certain real estate. That lien was later reduced to judgment. The Bankers Trust Company (Bankers Trust) took a mortgage lien on the real estate after the tax lien was reduced to judgment. The trial court held that Bankers Trust had the prior lien. The United States appeals, and Bankers Trust cross-appeals.

In May 1983, James and Rose Marie Lechtenberg executed...

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