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assumption documents were never signed by Mr. Hewitt, despite
petitioners’ efforts to obtain his signature. On August 24,
1992, petitioners recorded the original of the assumption deed,
signed only by Mrs. Hewitt, with the County Clerk of Guadalupe
County, Texas. Subsequently, petitioners began to make
substantial repairs and improvements to the Foxbriar property.
Prior to the aforesaid events, on May 27, 1991, respondent
assessed a Federal income tax liability against Mr. Hewitt for
the 1990 tax year, which, as of March 1, 1996, totaled $25,276.20
plus the continuing accrual of interest. On January 18, 1994,
respondent recorded a tax lien against the Foxbriar property in
Guadalupe County, Texas.
Subsequently, respondent filed suit in the U.S. District
Court for the Western District of Texas (District Court case) to
reduce to judgment the aforementioned assessed tax liability
against Mr. Hewitt, to foreclose on the tax lien encumbering the
Foxbriar property, and to recover a judgment for any unpaid tax
on the assessment/judgment not satisfied by the sale of the
Foxbriar property.6 Defendants in the District Court case were
petitioners, Mr. Hewitt, Hank Wilson, and the mortgage creditor,
Lomas Mortgage. Petitioners filed a counterclaim against Mr.
6 United States v. Blanche, 79 AFTR 2d 97-1557, 97-1 USTC
par. 50,448 (W.D. Tex. 1997), appeal dismissed as moot 169 F.3d
956 (5th Cir. 1999), rehearing en banc denied 184 F.3d 820 (5th
Cir. 1999), cert. denied 528 U.S. 986 (1999).
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