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MACKLIN v. U.S.

No. 01-CV-548.

234 F.Supp.2d 977 (2002)

Orville MACKLIN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Wisconsin.

December 11, 2002.

Attorney(s) appearing for the Case

Robert L. Elliott, Milwaukee, for Plaintiffs.

Steven M. Biskupic, United States Department of Justice, Office of the U.S. Attorney, Milwaukee, Mary E. Bielefeld, United States Department of Justice, Tax Division, Ben Franklin Station, Washington, DC, for Defendants.

DECISION AND ORDER

RANDA, Chief Judge.

Orville Macklin owns three contiguous parcels of property in Franklin, Wisconsin, Milwaukee County: 9824 W. St. Martins Road, 9745 W. Loomis Road and 9821 W. Loomis Road. On December 15, 2000, the defendant, through the Internal Revenue Service (IRS), filed and recorded three nominee liens against each parcel. According to the liens, Macklin was holding each parcel for the benefit of Gerald Macklin, Randy Greil, and...

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