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U.S. v. WINCHELL

Civ. A. No. 89-B-1317.

793 F.Supp. 994 (1992)

UNITED STATES of America, Plaintiff, v. Kenneth H. WINCHELL, Alta Vista Trust Organization, Davis, Graham & Stubbs, John F. and Elizabeth R. Malo, Theodore Zigan, Ronald K. Blatchley, William M. Blatchley, Park County, Colorado, Colorado National Bankshares, Inc., Adams County District Court, Arthur D. McFall, Carpenter & Klatskin, P.C., Meridian Properties, Jack W. Baker, Boettcher & Company, James P. Campbell, Adams County, Colorado, Rite-Form Concrete, Inc. d/b/a Zigan Sand & Gravel, Inc., Ken Stustrich d/b/a Rocky Mountain Crane Services, Mineral Deposits (Americas) Ltd., Petroleum Inc., Krueger Construction Co., Salt Cay Distributors, London International, Kokanee Corporation, Larson Land Co., Frieco, Uninc., Taraco, Uninc., Union National Bank and Trust of Souderton, E.H. Gifford, M & M Mining Co., Inc., Defendants.

United States District Court, D. Colorado.

June 26, 1992.

Attorney(s) appearing for the Case

William G. Pharo, Asst. U.S. Atty., Denver, Colo., Justin L. Garrett II, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Kenneth H. Winchell, pro se.

Michael W. Sutherland, Law Offices of Robert A. Weinberger, P.C., Denver, Colo., for Zigan & Rite-Form.

Jon F. Sands, Bostrom & Sands, P.C., James J. Dufficy, Denver, Colo., for M & M Mining/Union Nat. Bank.

Gale T. Miller, Randall Weeks, Jeffrey R. Pilkington, Davis, Graham & Stubbs, Denver, Colo., for Colorado Nat. Bankshares, Inc., Malo, Boettcher & Davis, Graham.

Larry M. Snyder, Pepper and Rubin, P.C., Denver, Colo., for Blatchleys.

Max A. Minnig, Jr., Willis Carpenter, Carpenter & Klatskin, P.C., Denver, Colo., for Carpenter & Klatskin.

Rick G. Davis, Davis & Ceriani, P.C., Denver, Colo., for Arthur McFall.

Earl H. Johnson, Denver, Colo., for Larson Land.

MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

Defendants M & M Mining Co., Union National Bank of Souderton, and Arthur McFall (collectively the "owners") move for summary judgment against the United States, contending as a matter of law that their interest in the real property at issue here is superior to the tax lien claimed by the United States. Jurisdiction exists pursuant to 28 U.S.C. §§ 1340 and 1345, and 26 U.S.C. § 7402...

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