REED v. CIVIELLO

No. 5:02 CV 0711.

297 F.Supp.2d 1008 (2003)

James REED, etc., et al., Plaintiffs, v. Carmen P CIVIELLO, et al., Defendants.

United States District Court, N.D. Ohio, Eastern Division.

December 17, 2003.


Attorney(s) appearing for the Case

Jon M. Hollingsworth, Canton, OH, for Plaintiffs.

James A. Hall, Seventh Floor—Legal Dept., Akron, OH, Kent W. Penhallurick, Steven J. Paffilas, Office of the U.S. Attorney, Northern District of Ohio, Cleveland, OH, Jill A. Whitworth, Assistant Attorney General, Revenue Recovery Section, Verna M. Jones, Michelle T. Sutter, Attorney General of Ohio, Collections Enforcement Section, Columbus, OH, David A. Thorley, Canton, OH, for Defendants.


MEMORANDUM AND ORDER

O'MALLEY, District Judge.

This case presents a dispute between three governmental authorities regarding the priority of their liens on the proceeds of real property formerly owned by debtors Carmen and Nancy Civiello. The governmental entities are the United States Internal Revenue Service ("IRS"), the Ohio Department of Taxation ("Taxation"), and the Ohio Bureau of Worker's Compensation ("OBWC"). Each entity has filed a motion...

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