United States of America v. Luther et al

Filing 13

ORDER - The Answer (Filing No. 5 ) of the Defendant, State of Nebraska, Department of Revenue, considered as a motion to dismiss a party, is granted; and this action is dismissed as against the Defendant, State of Nebraska, Department of Revenue, with prejudice, with each party to pay its own costs. Party Nebraska Department of Revenue terminated. Ordered by Chief Judge Laurie Smith Camp. (TEL)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEBRASKA
UNITED STATES OF AMERICA,

Plaintiff,
vs.
MICHAEL S. LUTHER, LAURA
DODGE LUTHER, NEBRASKA
DEPARTMENT OF REVENUE,
ACCREDITED COLLECTION
SERVICE, INC., ATELIER PARTNERS,
CYCLONE ASSETS, SCOTT J.
ESPARZA, BARRY FEINER, GARY
FROMM, JOSEPH M. HALLER as
trustee for the JOSEPH E. HALLER
FAMILY TRUST, RICHARD HIERONS,
KLEINWORT BENSON (USA), INC.,
DRESDNER KLEINWORT HOLDINGS,
INC., GERALD C. KORTH, MSW
CAPITAL, LLC, PORTFOLIO
RECOVERY ASSOCIATES, LLC, and
TAG VIRGIN ISLANDS, INC.,

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CASE NO. 8:12CV80

ORDER

Defendants.
This matter is before the Court on the Answer filed by the Defendant, the Nebraska
Department of Revenue (Filing No. 5), which the Clerk docketed as a motion to dismiss a
party.
The Plaintiff, the United States of America, filed a Complaint to, among other things,
foreclose federal tax liens on a parcel of real property located in Omaha, Nebraska, and
sell the real property. The Complaint named the Nebraska Department of Revenue as a
party to the action under I.R.C. § 7403 “as an entity that may claim an interest in the real
property against which the United States seeks to foreclose its federal tax lien.” (Filing No.
1.) The Defendant State of Nebraska, Department of Revenue (“Nebraska Department of

Revenue”), filed an Answer disclaiming any interest in the real estate in question and
requesting that it be dismissed as a defendant, with each party to pay its own costs.
Counsel for the Plaintiff has informed the undersigned Judge and counsel for the Nebraska
Department of Revenue that the Plaintiff has no objection to the proposed dismissal in light
of the Nebraska Department of Revenue's Answer.
IT IS ORDERED:
1.

The Answer (Filing No. 5) of the Defendant, State of Nebraska, Department
of Revenue, considered as a motion to dismiss a party, is granted; and.

2.

This action is dismissed as against the Defendant, State of Nebraska,
Department of Revenue, with prejudice, with each party to pay its own costs.

DATED this 11th day of April, 2012.
BY THE COURT:

s/Laurie Smith Camp
Chief United States District Judge

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