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UNITED STATES v. HOWARD

Civ. No. 68-51.

296 F.Supp. 264 (1968)

UNITED STATES of America, Plaintiff, v. J. Francyl HOWARD, a/k/a J. F. Howard; Mary B. Howard, et al., Defendants.

United States District Court D. Oregon.

December 3, 1968.

Attorney(s) appearing for the Case

Jack G. Collins, First Asst. U. S. Atty., Sidney I. Lezak, U. S. Atty., Portland, Or., for plaintiff.

Reuben Lenske, Portland, Or., for defendants.

OPINION AND SUMMARY JUDGMENT

KILKENNY, District Judge:

Before the Court is the motion of the plaintiff for a summary judgment as to all issues, or, in the alternative, for a partial summary judgment as to certain of the defenses claimed by defendants Howard.

Plaintiff seeks to foreclose a tax lien created by a 1958 Tax Court judgment. The tax lien was previously foreclosed in this Court on other property...

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