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U.S. v. LANGERT

Civ. No. 3-94-1464.

902 F.Supp. 999 (1995)

UNITED STATES of America, Plaintiff, v. Donald V. LANGERT, Linda M. Langert, TCF Mortgage Corporation, and the Minnesota Department of Revenue, Defendants.

United States District Court, D. Minnesota, Third Division.

Order Modifying Judgment October 10, 1995.

Attorney(s) appearing for the Case

Stephen P. Kranz, Tax Division, United States Department of Justice, Washington, DC, for plaintiff.

Donald V. Langert, pro se.

Thomas L. Iliff, Iliff Law Offices, Bloomington, Minnesota, for defendant Linda M. Langert.

MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Before the Court is the Plaintiff United States of America's ("the United States") Motion for Summary Judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. The United States filed suit in this Court pursuant to sections 7401, 7402, and 7403 of the Internal Revenue Code ("the Code"), 26 U.S.C. §§ 7401-7403. In Count I of the Complaint, the United States seeks...

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