Andrew E. Blanche, Jr., and Cynthia D. Blanche - Page 6

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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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