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EMC MORTG. CORP. v. STADELMANN

Civil Action No. 00-10342-JLT.

127 F.Supp.2d 249 (2000)

EMC MORTGAGE CORPORATION Plaintiff, v. Richard John STADELMANN, City of Brockton, Massachusetts Department of Revenue, Internal Revenue Service Defendants.

United States District Court, D. Massachusetts.

October 24, 2000.

Attorney(s) appearing for the Case

James A. Kelley, Adelson, Golden & Loria, P.C., Boston, MA, for EMC Mortgage Corp.

Thomas L. Plouffe, City Solicitor, City Hall, Brockton, MA, for City of Brockton.

Eileen Ryan McAuliffe, Department of Revenue, Boston, MA, for Massachusetts Department of Revenue.

Stephen J. Turanchik, U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC for Internal Revenue Service.

MEMORANDUM

TAURO, District Judge.

I. Background:

Plaintiff EMC Mortgage Corporation ("EMC") is a lending institution headquartered in Texas. Defendant Stadelmann is an individual living in New Hampshire. Defendant City of Brockton is a municipality located in Massachusetts. Defendant Massachusetts Department of Revenue ("MDOR") is principally located in Boston, MA. Defendant U.S. Internal Revenue Service also has its principal place...

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