Cook

Cook v. Layman

Good Law

263 F. Supp. 2d 1234·2003 WL 693513·91 A.F.T.R.2d (RIA) 794·2003 U.S. Dist. LEXIS 2013

United States District Court, Eastern District of CaliforniaJanuary 22, 2003CIV-F-00-6926 OWW SMSCalifornia2,141 words

Opinion

Wanger, J.

MEMORANDUM DECISION AND ORDER RE: PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND DEFENDANT’S CROSS MOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION

Plaintiff United States of America moves for summary judgement on its foreclosure action against Defendant Layman (“Motion”). See Doc. 55, filed September 18, 2002. Plaintiff seeks to enforce Magistrate Judge Snyder’s ruling that the tax hens attach to the subject property and it is authorized to foreclose those hens against certain real property. Defendant Layman opposes Plaintiffs motion for summary judgment ((“Opposition”) see Doc. 64, filed November 22, 2002), to which Plaintiff rephes ((“Reply”) see Doc. 68, filed December 2, 2002), and filed a cross-motion for summary judgment ((“Cross-Motion”) see Doc. 70, filed December 3, 2002) whereupon Plaintiff responds in opposition ((“Response”) see Doc. 74, December 18, 2002).

II. BACKGROUND

On November 23, 1987, Irwin and Dar-line Ruth Koff transferred their interest in the subject real property to Defendant for consideration of $40.00 in silver. See Doc.19 at p.3. The Koffs’ transfer to Layman was not recorded until March 30, 1992. See id. On February 27, 1990, and on April 2, 1990, the…

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