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U.S. v. INDIANAPOLIS BAPTIST TEMPLE

No. IP 98-0498-C-B/S.

61 F.Supp.2d 836 (1999)

UNITED STATES of America, Plaintiff, v. INDIANAPOLIS BAPTIST TEMPLE, Gregory Jerome Dixon, and NBD Bank, Inc., Defendants.

United States District Court, S.D. Indiana, Indianapolis Division.

June 29, 1999.

Attorney(s) appearing for the Case

Harold Bickham, Asst. U.S. Attorney, Indianapolis, IN, Douglas Snoeyenbos, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for plaintiff.

Albert F. Cunningham, Redding, CA, Gregory J Dixon, Indianapolis, IN, Robert E. Johnson, Kreig Devault Alexander & Capehart, Indianapolis, IN, Steven L. Yount, Indianapolis, IN, for defendant.

ENTRY GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

BARKER, Chief Judge.

Plaintiff United States of America (United States) brings this action against Defendant Indianapolis Baptist Temple (IBT) to reduce federal tax assessments to judgment and to foreclose tax liens.1 In a January 19, 1999 Entry, we denied Defendant's motion for summary judgment, holding that the First Amendment to the United States Constitution does...

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