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U.S. v. MATHIS IMPLEMENT, INC.

No. CIV 04-3005.

405 F.Supp.2d 1101 (2005)

2005 SD 24

UNITED STATES of America, Plaintiff, v. MATHIS IMPLEMENT, INC., a South Dakota Corporation, formerly d/b/a Oak Forest Industries Trust, a/k/a Mathis Implement Trust; Richard Mathis, Leona Mathis, Todd Mathis, and Scot Mathis, as Co-Trustees of the Mathis Family Trust, a South Dakota Trust; and Doyle D. Mathis, Eldora A. Mathis, James Mathis, Tom Mathis, Ann Martinson and Lynn Larson, as Co-Trustees of the Mathis D. Family Trust, a South Dakota Trust, Defendant.

United States District Court, D. South Dakota, Central Division.

December 20, 2005.

Attorney(s) appearing for the Case

Michael S. Raum, U.S. Department of Justice, Washington, DC, for Plaintiff.

E. Ed Bonzie, Paul G. Summars, Willowbrook Gardens Prof. Ctr., Oklahoma City, OK, and Wally Eklund, Johnson Eklund Law Office, Gregory, SD, for Defendant.

MEMORANDUM OPINION AND ORDER

KORNMANN, District Judge.

[¶ 1] The United States of America ("plaintiff") filed this action against Mathis Implement, Inc., and the other defendants named above (collectively "defendants"). Plaintiff seeks to reduce its tax assessments to judgment, to foreclose federal tax liens on real property, and to obtain a judicial sale of real property, pursuant to 26 U.S.C. §§ 7401 and 7403. On March 9,

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