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SIMMONS v. THOMAS

Civ. A. No. 1:92-CV-384R.

827 F.Supp. 397 (1993)

Donald O. SIMMONS, Trustee, Plaintiff, v. Darryl C. THOMAS, Sylvia M. Thomas, Rickey J. Hemba, United States of America, on behalf of the Internal Revenue Service, Defendants.

United States District Court, S.D. Mississippi, S.D.

April 30, 1993.

Attorney(s) appearing for the Case

Donald O. Simmons, Gulfport, MS, for plaintiff.

Neal I. Fowler, U.S. Dept. of Justice, Washington, DC, for defendant I.R.S.

MEMORANDUM ORDER

DAN M. RUSSELL, Jr., District Judge.

This matter is before this Court on the Motion of the defendant, the United States of America, on behalf of the Internal Revenue Service, for Summary Judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure on the grounds that the properly recorded federal tax lien has priority over the claims of the other parties in this action and that all of...

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