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CITIZENS STATE BANK & TRUST v. MOTOR SERVICE CO.

No. 94-4118-SAC.

902 F.Supp. 1435 (1995)

CITIZENS STATE BANK & TRUST CO., Plaintiff, v. MOTOR SERVICE CO., INC., aka The Motor Service Company, aka The Motor Service Company, Inc., aka Motor Service Company, aka Motor Service Co.; L & M Automotive, Inc.; First National Bank and Trust Company of Salina, Kansas, aka Sunflower Bank; Diversified Automotive Distributors, Inc.; United States of America, acting By and Through the Internal Revenue Service; and Saline County, Kansas, Defendants.

United States District Court, D. Kansas.

October 20, 1995.

Attorney(s) appearing for the Case

John Sherman, Svaty, Sherman & Hoffman, Ellsworth, KS, for plaintiff.

Norman R. Kelly, Norton, Wasserman, Jones & Kelly, Salina, KS, Howard S. Levitan, Howard S. Levitan P.A., Prairie Village, KS, Steven D. Horak, Overland Park, KS, Tanya S. Wilson, Office of United States Attorney, Topeka, KS, and Kathy M. Davis, Kansas Department of Revenue, Topeka, KS, for defendants.

MEMORANDUM AND ORDER

CROW, District Judge.

This is a foreclosure action brought by the plaintiff, Citizens State Bank & Trust, seeking to foreclose its mortgage on real estate and its security interest in personal property of the defendants, Motor Service Co., Inc., and L & M Automotive, Inc. The United States of America, acting by and through the Internal Revenue Service claims a lien for unpaid taxes on the real and personal property of the Motor...

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