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COOPER v. U.S.

No. 9:02 CV 321.

322 F.Supp.2d 733 (2004)

Deborah Isaac COOPER, v. UNITED STATES of America, v. Roland T. Glass, et al.

United States District Court, E.D. Texas, Lufkin Division.

May 7, 2004.

Attorney(s) appearing for the Case

Judith K. Guthrie, United States Magistrate, Tyler, TX, pro se.

Ben A. Baring, Jr., Paul J. McConnell, III, De Lange, Hudspeth, McConnell & Tibbets LLP, Houston, TX, for Plaintiff and Counter-Defendant.

Manuel P. Lena, Jr., U.S. Department of Justice, Dallas, TX, for Defendant, Third Party-Plaintiff and Counter-Claimant.

Roland T. Glass, Livingston, TX, pro se.

Krystal Lea McQueen Gay, Livingston, TX, pro se.

Alvin T. McQueen, N Zulch, TX, pro se.

Wilma McQueen, Livingston, TX, pro se.

MEMORANDUM AND ORDER

HEARTFIELD, Chief Judge.

Before the Court is the Plaintiff's Amended Motion for Summary Judgment (doc. # 66) and the United States' Cross Motion for Partial Summary Judgment (doc. # 73). After careful consideration of the motions and the applicable law, the Court is ready to make its ruling.

BACKGROUND

Plaintiff brought this lawsuit against the United States to quash two federal tax liens and to quiet title to...

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