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U.S. v. JEPSEN

No. Civ. 98-3066.

105 F.Supp.2d 1031 (2000)

UNITED STATES of America, plaintiff, v. Jack JEPSEN; Kris Jepsen; Karen Jepsen Makutenas; Arkansas Department of Finance & Administration; and Baxter County Assessor, Defendants.

United States District Court, W.D. Arkansas, Harrison Division.

June 2, 2000.

Attorney(s) appearing for the Case

Andrew T. Pribe, U.S. Dept. of Justice, Tax Division, Washington, DC, P.K. Holmes, III, Fort Smith, AR, for United States of America, plaintiff.

David Grant Bercaw, Ball & Mourton, Ltd., Fayetteville, AR, for Jack Jepsen, Kris Jepsen, Karen Jepsen Makutenas, defendants.

James E. Gresham, Gresham & Kirkpatrick, Harrison, AR, for First Federal Savings & Loan of Harrison, defendant.

Mark S. Ferguson, Revenue Legal Counsel, Little Rock, AR, for Arkansas Department of Finance and Administration, defendant.

MEMORANDUM OPINION

H. FRANKLIN WATERS, District Judge.

The United States filed this case on August 27, 1998. The complaint contained three counts: in count one, the United States seeks to foreclose on a lien against a real estate mortgage held by Jack Jepsen on property located in Arkansas; in count two, the government alternatively seeks to set aside as a fraudulent conveyance a release of the mortgage on the Arkansas property; and in count three...

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