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RAYBRO ELEC. SUPPLIES, INC. v. BARCLAY

No. C89-0124-BG(M).

813 F.Supp. 1267 (1992)

RAYBRO ELECTRIC SUPPLIES, INC., Plaintiff, v. D.J. BARCLAY et al., Defendants.

United States District Court, W.D. Kentucky, at Bowling Green.

October 27, 1992.

Attorney(s) appearing for the Case

Kurt W. Maier, English, Lucas, Priest & Owsley, Bowling Green, KY, for plaintiff.

John L. Caudill, Louisville, KY, Stuart Fischbein, U.S. Dept. of Justice, Tax Div., Washington, DC, for department of Treasury and IRS.

MEMORANDUM OPINION

HEYBURN, District Judge.

The parties dispute the priority of certain liens attached to a parcel of land in Warren County, Kentucky. The realty had been owned by D.J. Barclay and his wife, Marjorie, as tenants by the entirety. The land has since been sold, and its entire proceeds will pass to the litigant who prevails in this suit.

D.J. and Marjorie Barclay became owners of seventy acres of land in June, 1972, as tenants by the...

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