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  5. 358 F.Supp.2d 843 (2005)
 

GLASGOW ENTERPRISES, INC. v. ROSS AND SONS PLUMBING CO.

No. 4:03CV304-DJS.

358 F.Supp.2d 843 (2005)

GLASGOW ENTERPRISES, INC., Plaintiff, v. ROSS AND SONS PLUMBING CO., Millsap, Singer and Dunn, P.C., the Small Business Administration, Internal Revenue Service, and John Doe(s), Defendants.

United States District Court, E.D. Missouri, Eastern Division.

January 6, 2005.

Attorney(s) appearing for the Case

Thomas A. Connelly, St. Louis, MO, for Plaintiff.

Deborah L. Golemon, Office of U.S. Attorney, St. Louis, MO, Hilarie E. Snyder, U.S. Department of Justice Office of Special Litigation, Tax Div., Washington, DC, for Defendants.

ORDER

STOHR, District Judge.

Plaintiff Glasgow Enterprises, Inc. has brought this action seeking to quiet title to property it obtained at a St. Louis County tax sale. Plaintiff's claim remains pending only against the governmental agencies of the Small Business Administration ("SBA") and the Internal Revenue Service ("IRS"). Now before the Court is the government's motion to dismiss the SBA and the government's motion for summary judgment on claims...

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