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U.S. v. ULTRA DIMENSIONS

Case No. 2:07-CV-536-TJW.

803 F.Supp.2d 596 (2011)

UNITED STATES of America, Plaintiff, v. ULTRA DIMENSIONS John Sinclair as Trustee, Fred Neal, Jr., Doris Neal, Kenneth O. Goolsby, Penn Virginia Oil & Gas Corp., Forest Oil Company—formerly, the Houston Exploration Company, Harrison County, Harrison County Appraisal District, Marshall ISD, Defendants.

United States District Court, E.D. Texas, Marshall Division.

July 20, 2011.

Attorney(s) appearing for the Case

Stephanie M. Page, Joshua David Smeltzer, U.S. Department of Justice-Tax Div., Dallas, TX, for Plaintiff.

Ultra Dimensions John Sinclair, Lead Hill, AR, pro se.

Fred Neal, Jr., Marshall, TX, pro se.

Doris Neal, Marshall, TX, pro se.

Kenneth Crouch Goolsby, Boon Shaver Echols Coleman & Goolsby, PLLC, Mary Elizabeth Vaughn, McCreary Veselka Bragg & Allen PC, Longview, TX, Karissa Kaye Cottom, Hall Estill Hardwick Gable Golden & Nelson PC, Tulsa, OK, for Defendants.

MEMORANDUM OPINION AND ORDER

T. JOHN WARD, District Judge.

Pending before the Court are Defendant Kenneth O. Goolsby's ("Goolsby") Motion for Summary Judgment (Dkt. No. 62) and the United States' Cross Motion for Summary Judgment (Dkt. No. 66). In their competing motions, Goolsby and the United States ask the Court to determine the priority of the United States' federal tax lien and Goolsby's judgment lien with respect to property owned by Defendants...

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