MEMORANDUM DECISION AND ODER RE: PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT
WANGER, District Judge.
I. INTRODUCTION
Plaintiff United States of America moves for summary judgement on its foreclosure action against Defendant Layman ("Motion"). See Doc. 55, filed September 18, 2002. Plaintiff seeks to enforce Magistrate Judge Snyder's ruling that the tax liens attach to the subject property...
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