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MWT PROPERTIES v. EVERSON

No. 1:03-CV-00134 PGC.

336 F.Supp.2d 1163 (2004)

MWT PROPERTIES, a Utah LLC, Plaintiff, v. Mark W. EVERSON, Commissioner, U.S. Internal Revenue Service, Defendant.

United States District Court, D. Utah, Northern Division.

September 24, 2004.

Attorney(s) appearing for the Case

Antonio J. Velez, Salt Lake City, UT, for Plaintiff.

Jeanette F. Swent, Salt Lake City, UT, Rickey Watson, Washington, DC, for Defendant.

MEMORANDUM OPINION GRANTING PARTIAL SUMMARY JUDGMENT FOR DEFENDANT EVERSON AND PARTIAL SUMMARY JUDGMENT FOR PLAINTIFF MWT

CASSELL, District Judge.

This matter is before the court on the parties' cross-motions for summary judgment. Partial summary judgment is hereby GRANTED in favor of defendant Everson ("IRS") with respect to the effectiveness of the IRS redemption. For this reason, it is ordered that the IRS be accorded quiet title to the property in question...

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