Cottonwood Development v. Moter et al

Filing 48

MEMORANDUM RULING - For the following reasons, the motion 33 is GRANTED, and the Court finds the United States' federal tax lien survived the sale of the parcel of real property at issue, and further finds plaintiff Cottonwood Development holds a claim in priority to the federal tax lien to the extent of the property taxes it has paid in relation to the property. Signed by Judge Rebecca F Doherty on 12/5/16. (crt,Guidry, C)

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