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U.S. v. BURTSFIELD

No. CV 06-198-M-DWM-JCL.

556 F.Supp.2d 1172 (2008)

UNITED STATES of America, Plaintiff, v. Ralph L. BURTSFIELD, Peggy Burtsfield, Alan Morrison Hay, as Trustee of the Health Alternative Trust, and J. Prescott Warren as Trustor of the Eastmont Trust, Defendants.

United States District Court, D. Montana, Missoula Division.

March 11, 2008.

Attorney(s) appearing for the Case

Kari Dawn Larson, U.S. Department of Justice-Tax Division, Washington, DC, Victoria L. Francis, Office of the U.S. Attorney, Billings, MT, for Plaintiff.

James M. Ramlow, Kaufman, Vidal & Hileman, PC, Kalispell, MT, for Defendants.

FINDINGS AND RECOMMENDATIONS OF U.S. MAGISTRATE JUDGE

JEREMIAH C. LYNCH, United States Magistrate Judge.

This tax lien foreclosure action comes before the Court on the parties' cross-motions for summary judgment. Based on the Court's review of the briefs and other materials of record,

RECOMMENDATION

IT IS RECOMMENDED that the United States' Motion for Summary Judgment be GRANTED, and the Burtsfields' Motion...

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