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SOUTHERN BANK OF LAUDERDALE COUNTY v. I.R.S.

No. CV 82-HM-5236-NW.

586 F.Supp. 12 (1984)

SOUTHERN BANK OF LAUDERDALE COUNTY, Plaintiff, v. INTERNAL REVENUE SERVICE, United States of America, Defendant.

United States District Court, N.D. Alabama, Northwestern Division.

February 16, 1984.

Attorney(s) appearing for the Case

John E. Higginbotham, Florence, Ala., for plaintiff.

Curtis L. Muncy, Tax Div., Dept. of Justice, Washington, D.C., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., for defendant.

MEMORANDUM OF DECISION

ACKER, District Judge.

Plaintiff Southern Bank of Lauderdale County (hereinafter "Bank") brought this action seeking to quiet title to a certain parcel of improved real property located in Lauderdale County, Alabama (hereinafter "property"). The property was originally owned by Florence Reinforced Plastics, Inc. (hereinafter "Plastics"), an Alabama corporation. Plastics executed two mortgages on the property to Bank. These mortgages...

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