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U.S. v. ESTATE OF DICKERSON EX REL. TATE

No. EP-00-CA-00266-EP.

189 F.Supp.2d 622 (2001)

UNITED STATES of America, Plaintiff, v. The ESTATE OF Roosevelt DICKERSON, by and through its executor John H. TATE, John H. Tate, Individually, Oscar Mendoza, Olivia Mendoza, and Chase Manhattan Mortgage, Defendants.

United States District Court, W.D. Texas, El Paso Division.

November 1, 2001.

Attorney(s) appearing for the Case

Jonathan R. Williams, Dept. of Justice, Tax Division, Dallas, TX, for Plaintiff.

John H. Tate, Pine Bluff, AR, John L. Kearney, Kearney Law Offices, Pine Bluff, AZ, for Estate of Roosevelt Dickerson.

Corey W. Haugland, James, Goldman & Haugland, PC, El Paso, TX, for Oscar Mendoza, Olivia Mendoza, and Chase Manhattan Mortgage.

ORDER GRANTING AND DENYING IN PART MOTION FOR SUMMARY JUDGMENT

PRADO, District Judge.

On September 14, 2001, Plaintiff United States of America ("United States") filed its Motion for Summary Judgment on the Remaining Issue—John Tate's Liability Under 31 U.S.C. § 3713. Defendant John H. Tate ("Tate") filed a response to which the United States replied. After considering the motion, response, and replies of both parties, the Court will grant in...

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