HILCO PROPERTY SERVICES, INC. v. U.S.

Civil No. 93-390.

929 F.Supp. 526 (1996)

HILCO PROPERTY SERVICES, INC., et al. v. UNITED STATES of America, et al.

United States District Court, D. New Hampshire.

June 3, 1996.


Attorney(s) appearing for the Case

Warren C. Nighswander, Sulloway & Hollis, Concord, NH, Arnold Rosenblatt, Cook, Little, Rosenblatt & Manson, Manchester, NH, for New England Acceptance Corp.

Duncan J. Farmer, Normandin, Cheney & O'Neil, Laconia, NH, Byron R. Prusky, Prusky Law Associates, P.C., Philadelphia, PA, for Prusky Law Associates, P.C.

Scott H. Harris, U.S. Department of Justice, Tax Division, Washington, DC, for United States.

Andrew W. Serell, Rath, Young & Pignatelli, PA, Concord, NH, Thomas W. Ostrander, Duane, Morris & Heckscher, Philadelphia, PA, for Thomas S. Boyer, William R. Boyer.

Andrew W. Serell, Rath, Young & Pignatelli, PA, Concord, NH, for Thomas S. Boyer, William R. Boyer, Paula Boyer Scheibe.


OPINION

DiCLERICO, Chief Judge.

The plaintiff, New England Acceptance Corporation ("Hilco"), has brought the instant action under 28 U.S.C.A. § 2410(a)(1) (West 1978) against the United States ("the government") and against Thomas S. Boyer and William R. Boyer, as executors of the estate of their mother, Elizabeth H. Boyer, seeking to quiet title to an approximately ninety-acre tract of property located in Alton, New Hampshire. Hilco holds a...

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