- 4 - 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 $22,966.80Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011