District Court, D. Kansas March 2, 1995, 93-2102-JWL (United States v. Pottorf)

MEMORANDUM AND ORDER

LUNGSTRUM, District Judge.

I. Introduction

This ease was filed in 1993 to reduce to judgment certain outstanding federal tax assessments against defendants Harold and Floyd Pottorf, to foreclose federal tax hens on certain parcels of real property owned by those defendants, for court ordered sales of the real property, and for deficiency judgments against the defendants.