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LEEDS LP v. U.S.

Case Nos. 08CV100, 08CV110 BTM (BLM).

807 F.Supp.2d 946 (2011)

LEEDS LP, Plaintiff, v. UNITED STATES of America, Defendant. Fourth Investment LP, Plaintiff, v. United States of America, Defendant.

United States District Court, S.D. California.

August 5, 2011.

Attorney(s) appearing for the Case

Edward C. Walton, Procopio Cory Hargreaves & Savitch LLP, San Diego, CA, for Plaintiff.

Lauren M. Castaldi, United States Department of Justice, Adam Smart, Washington, DC, for Defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

BARRY TED MOSKOWITZ, District Judge.

Plaintiffs have filed the above-captioned quiet-title actions to remove federal tax liens on real property at 3207 McCall Street, San Diego, CA 92106 ("McCall property") and on a 12.5% interest in real property at 1280 Fourth Avenue, San Diego, CA 92101 ("Fourth property"). These tax liens identify Plaintiff Leeds, L.P., ("Leeds"), the purported owner of the McCall property, and...

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