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ICM MORTG. CORP. v. HERRING

Civ. A. No. 90-B-0195.

758 F.Supp. 1425 (1991)

ICM MORTGAGE CORPORATION, Plaintiff, v. Walter HERRING; Verna Ann Briggs-Herring a/k/a Ann B. Herring; The United States; Countryside Homeowners Association; and Ethel M. Puckett as Public Trustee of Jefferson County, Colorado, Defendants.

United States District Court, D. Colorado.

March 15, 1991.

Attorney(s) appearing for the Case

Elizabeth S. Marcus, Kurt S. Lewis, Lewis, Weinert & Powell, P.C., Denver, Colo., for plaintiff.

Karen Lynne Baker, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Jessie A. Messenger, Sp. Asst. U.S. Atty., Denver, Colo., for defendants.

MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

Before me are cross motions for summary judgment filed by defendant United States and plaintiff ICM Mortgage Corporation (ICM) on ICM's complaint and the United States' counterclaim. This dispute arises over the relative priority of competing liens held by ICM and the Internal Revenue Service (IRS) against certain real property. ICM asks that I declare its lien senior or invoke equity to restore the priority...

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