Opinion
NO. 4:01CV00528 SMR
April 11, 2003
ORDER
Pending before the Court is the plaintiff's Motion for Summary Judgment (Doc. No. 15). The parties do not dispute that summary judgment should be granted in favor of the United States to reduce to judgment the federal income tax assessments against William B. Blevins for tax periods 1990, 1991, 1994 and 1995. The Motion for summary Judgment of the United States is granted.
The Court also grants the United States request to hold in abeyance any ruling on foreclosure and sale of the property. In response to the United States Motion for Summary Judgment, Mr. Blevins, William S. Robinson and Harriet Robinson all claim to hold leases on the property that they assert would survive any foreclosure. The united States disputes the purported leases' validity. The issue concerning the validity of the leases is pending before the Pulaski County Circuit Court. This Court will hold in abeyance any ruling on foreclosure and sale of the property until the validity of the leases has been determined.
It is, therefore, ORDERED the Motion for Summary Judgment filed by the United State is granted to reduce to judgment the federal income tax assessments against William B. Blevins for tax periods 1990, 1991, 1994 and 1995. It is further Ordered that the clerk administratively terminate the action in the records, without prejudice to the right of the parties to re-open the proceedings for good cause shown for the entry of any stipulation, order, or for any other purpose required to obtain a final determination of the litigation. Provided however, this case will not be re-opened unless within sixty (60) days of the final disposition of the above proceeding an application to re-open is filed herein by one or more parties to this action. If no such motion to re-open is filed within said sixty (60) day period this order shall be deemed a dismissal with prejudice of all claims made in this case.