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UNITED STATES v. OLGEIRSON

Civ. No. 704.

284 F.Supp. 655 (1968)

UNITED STATES of America, Plaintiff, v. Robert H. OLGEIRSON, Evelyn N. Olgeirson, Bank of North Dakota, Humble Oil & Refining Co., Stephens Lumber Co., Unemployment Compensation Division and Division of Workmens Compensation Bureau of the State of North Dakota, Quality Builders, Inc., Snell Sash & Door Co., Meisner & Co., W. T. Jennings Lumber Co., State of North Dakota, Defendants.

United States District Court D. North Dakota, Southwestern Division.

March 20, 1968.

Attorney(s) appearing for the Case

David L. Drey, of Drey & Tuntland, Garrison, N. D., for James R. Stephens, d/b/a Stephens Lumber Co.

Charles Tighe, Bismarck, N. D., for Robert Olgeirson and Evelyn N. Olgeirson.

Joseph R. Maichel, Sp. Asst. Atty. Gen., for the office of the North Dakota State Tax Commissioner, Bismarck, N. D., for State of North Dakota.

Robert A. Birdzell, Sp. Asst. Atty. Gen., Bismarck, N. D., for Bank of North Dakota.

MEMORANDUM AND ORDER

REGISTER, Chief Judge.

This is a civil action whereby the Plaintiff seeks a judgment for unpaid federal taxes and to foreclose certain tax liens against real property owned by the taxpayer-Defendants Robert H. and Evelyn N. Olgeirson. Jurisdiction of this Court is found in Title 28, Section 1340, U.S.C. and Section 7402(a) of the Internal Revenue Code of 1954. Default judgments have been rendered against the Defendants Humble Oil &...

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