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VAN DYK MORTG. CORP. v. U.S.

No. 1:06-CV-626.

503 F.Supp.2d 876 (2007)

VAN DYK MORTGAGE CORPORATION, Plaintiff, v. UNITED STATES of America, Roger J. Buffum and Dawn M. Buffum, Defendants.

United States District Court, W.D. Michigan, Southern Division.

April 5, 2007.

Attorney(s) appearing for the Case

Joseph John Bernardi, Bernardi Ronayne & Glusac PC, Plymouth, MI, for Plaintiff.

Christine Soczawa Hooks, U.S. Department of Justice, Tax Division (Northern Region), Washington, DC, Michael L. Shiparski, U.S. Attorney (Grand Rapids), Grand Rapids, MI, for Defendant.

Roger J. Buffum, Grand Rapids, MI, Pro se.

Dawn M. Buffum, Grand Rapids, MI, Pro se.

OPINION

QUIST, District Judge.

Plaintiff, Van Dyk Mortgage ("Van Dyk"), filed its complaint in this action in the Kent County Circuit Court on or around July 27, 2006, against Defendants Roger J. Buffum and Dawn M. Buffum (the "Buffums") and the United States of America ("Government" or "IRS") alleging three counts. Count I alleged a claim for quiet title/equitable subrogation against the Government, Count II alleged a claim for breach of mortgage...

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