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ANDREWS v. U.S.

No. 1:97 CV 3169.

69 F.Supp.2d 972 (1999)

David H. ANDREWS, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, Eastern Division.

February 24, 1999.

Attorney(s) appearing for the Case

Rosalind Vivian Taylor, Shaker Heights, OH, for plaintiffs.

Rosalind V. Taylor, Cleveland, OH, pro se.

Alex E. Sadler, Tax Division, Department of Justice, Washington, DC, Kathleen L. Midian, Office of the U.S. Attorney, Cleveland, OH, for defendant.

Memorandum of Opinion and Order

GAUGHAN, District Judge.

Introduction

This matter is before the Court upon defendant's Motion for Summary Judgment (Doc. 12). This case arises out of the placement of a lien on a piece of property in Shaker Heights by the Internal Revenue Service as a result of federal income tax liability entered against plaintiff Rosalind Taylor. For the following reasons, the Motion is GRANTED.

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