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MADAN v. U.S. BY AND THROUGH I.R.S.

No. 93-CV-1058.

850 F.Supp. 148 (1994)

John MADAN and National Bank of Olyphant, Plaintiffs, v. UNITED STATES of America By and Through the INTERNAL REVENUE SERVICE, Defendant.

United States District Court, N.D. New York.

April 29, 1994.

Attorney(s) appearing for the Case

Yetter, Zalbowitz & Gartell, Edward M. Gartell, Binghamton, NY, for plaintiffs.

U.S. Atty's. Office for the N.D.N.Y., William H. Pease, Asst. U.S. Atty., Syracuse, NY and U.S. Dept. of Justice, Tamara S. Heckman, Washington, DC, for defendant.

MEMORANDUM-DECISION AND ORDER

McAVOY, Chief Judge.

The plaintiffs John Madan and the National Bank of Olyphant have brought the instant action against the United States of America, the defendant, to quiet title on a certain piece of land situated in Broome County, New York. Presently before the court are two motions for summary judgment made by the plaintiffs and the defendant.

I. BACKGROUND

On or about April 8, 1993, a foreclosure sale...

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