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July 31, 1997. At the settlement of the Berks and Montgomery
County properties, Commonwealth did not satisfy the tax liens and
gave Mr. Summers the proceeds from the sales in the amounts of
$107,399.25 and $139,592.47, respectively. Respondent refused to
discharge the tax liens on the Berks and Montgomery County
properties following the sale.
On February 10, 1998, respondent received a check in the
amount of $107,399.25 from Commonwealth, discharged the tax lien
on the Berks County Property, and applied the $107,399.25 to
petitioners’ 1983, 1984, 1987, and 1990 tax liabilities.1
On April 30, 1998, Commonwealth filed a declaratory judgment
complaint in the Court of Common Pleas for Montgomery County,
Pennsylvania, against respondent and Mr. Summers seeking judgment
that respondent’s NFTL did not attach to the Berks and Montgomery
County properties, formerly owned by Mr. Summers, because
petitioners’ surname was misspelled. The case was removed to the
U.S. District Court for the Eastern District of Pennsylvania and
entitled Commonwealth Land Title Ins. Co. v. United States and
Hugh D. Summers, No. 98-CV-2817 (E.D. Pa.).
1Respondent applied the $107,399.25 as follows:
Tax year Amount applied
1983 $33,366.78
1984 $19,873.48
1987 $31,192.19
1990 $22,966.80
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