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SEARS v. UNITED STATES

Civ. A. No. H-77-2105.

474 F.Supp. 988 (1979)

Harold A. SEARS and Marie K. Sears, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Texas, Houston Division.

August 20, 1979.

Attorney(s) appearing for the Case

Patrick Wm. Johnson, Chamberlain, Hrdlicka, White, Johnson & Williams, Houston, Tex., for plaintiffs.

Howard A. Weinberger, Atty., Tax Division, Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM

McDONALD, District Judge.

This is an action to determine the validity of a federal tax lien on the plaintiffs' residence. Jurisdiction is proper under 28 U.S.C. §§ 1340 and 2410. United States v. Creamer Industries, Inc., 349 F.2d 625 (5th Cir. 1965), cert. denied, 382 U.S. 957, 86 S.Ct. 434, 15 L.Ed.2d 361 (1965). The parties have submitted the case on the pleadings with the facts stipulated...

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