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FITSHUGH v. RYLES

No. LR-C-81-46.

517 F.Supp. 1361 (1981)

Eugene C. FITSHUGH v. John A. RYLES.

United States District Court, E. D. Arkansas, W. D.

July 20, 1981.

Attorney(s) appearing for the Case

David H. Williams, Little Rock, Ark., for plaintiff.

William L. Owen, Mitchell, Williams, Gill & Selig, Little Rock, Ark., for defendant.

MEMORANDUM OPINION

ROY, District Judge.

Plaintiff filed this action alleging that the defendant had refused to accept his tender for redemption of property as required within 120 days of the sale of the property under 26 U.S.C. § 6337(b)(1).1 Defendant has filed a Motion for Summary Judgment. Plaintiff did not respond with a brief but filed two affidavits in support of his position.

Plaintiff had incurred a tax liability...

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