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MILLER v. UNITED STATES

May 6, 1992

ROBERT A. MILLER, et al.
v.
UNITED STATES OF AMERICA


WISEMAN, JR.


The opinion of the court was delivered by: THOMAS A. WISEMAN, JR.

This matter came before the Court upon a motion by the plaintiffs for summary judgment pursuant to F.R.Civ.P. Rule 56. The essential question to be decided is whether the United States Internal Revenue Service (hereinafter referred to as "IRS") perfected liens in five specified parcels of real property located in Davidson County, Tennessee, by virtue of notices of federal tax liens filed in Office of the Register of Davidson County, Tennessee, on June 11, 1990.

 The plaintiffs maintain that documents of record with the Office of the Register of Davidson County, Tennessee, and the prior judgment of this Court in Tony and Susan Alamo Foundation v. United States, Civil Action No. 3:90-0901, establish as a matter of law that the United States Internal Revenue Service never perfected any lien upon the five parcels of real property which are at issue in this case. In support of their motion, the plaintiffs refer to copies of pertinent deeds and notices of federal tax liens filed by the IRS in the Office of the Register of Davidson County, Tennessee, a judgment and cOrder of the Chancery Court of Davidson County, Tennessee, in Robert A. Miller, et al. v. Music Square Church, Inc., Docket No. 90-1618-I, as well as judgments of the United States District Court for the Western District of Arkansas in Robert A. Miller, et al. v. The Tony and Susan Alamo Foundation, et al., Civil Action No. 88-2206 (W.D.Ark. 1990), aff'd., 924 F.2d 143 (8th Cir. 1991). Copies of the documents and judgments relied upon by the plaintiffs have been attached to the Complaint and to the plaintiffs' "Statement of Material Facts As To Which There Is No Genuine Dispute," filed in support of the motion for summary judgment. The authenticity of the documents upon which the plaintiffs rely is not disputed.

 The United States maintains that the filing of the notices of federal tax lien on June 11, 1990, in the Office of the Register of Davidson County, Tennessee, operated to attach liens in favor of the United States to the real property in question pursuant to 26 U.S.C. § 6321. The United States also maintains that its tax liens attached to the property because courts have judicially found that the Foundation, the Music Square Church, and Twentieth Century are sham corporations whose corporate forms should be disregarded.

 The Court has reviewed the plaintiffs' motion, the materials filed in support of the motion, the opposition of the United States to the motion, plaintiffs' reply, plaintiff's supplemental memorandum, the response of the United States to the plaintiffs' supplemental memorandum, plaintiffs' reply, and the entire record in this case. The Court also has taken judicial notice of the records of the Office of the Register of Davidson County, Tennessee; the record in Tony and Susan Alamo Foundation v. United States, supra ; the Order and Judgment of April 19, 1990, in Robert A. Miller, et al. v. United States, Action No. 88-2206 (W.D. Ark. 1990); the Default Judgment of November 14, 1990, in Robert A. Miller, et al. v. Tony and Susan Alamo et al., No. CV 90-15200, (Superior Court of the State of Arizona 1990); the Order and Judgment of May 6, 1991, in Robert A. Miller, et al. v. Tony and Susan Alamo Foundation, et al., No: E-90-284 (I) (Chancery Court of Crawford County, Arkansas, 1991). The Court's findings of fact and conclusions of law are as follows.

 Findings of Fact

 1. The Tony and Susan Alamo Foundation (hereinafter referred to as "Foundation") was incorporated under the laws of California on January 29, 1969.

 2. Music Square Church, Inc. (hereinafter referred to as "Music Square") was incorporated under the laws of Tennessee on April 2, 1981.

 3. Twentieth Century Holiness Tabernacle Church, Inc. (hereinafter referred to as "Twentieth Century") was incorporated under the laws of Arkansas on April 6, 1983.

 4. By deed recorded on December 9, 1983, in the Office of the Register of Davidson County in Book 6191, page 530, the Foundation conveyed to Music Square all of the Foundation's right, title and interest in the real property in Davidson County known as 325 Broadway, Nashville, Tennessee, more particularly described as follows:

 
Being part of Lot No. 21 on the First Plan of Davidson Academy Lots, not of record, described as follows: Beginning on the southerly margin of Broadway at a point 46 feet, 2-1/2 inches east of the easterly margin of 4th Avenue South, as widened, said point being the northeast corner of the Freiburger Property; thence with the southerly margin of Broadway eastwardly 22 feet, 1-1/2 inches, more or less, to the northwest corner of a strip of ground 9 inches wide conveyed to J.W. Dixon by deed from Edgar Cherry of record in Book 227, page 11, Register's Office for said County; thence with the westerly line of said strip southwardly 90 feet; thence at right angles westwardly 22 feet, 1-1/2 inches, more or less, to the southeast corner of said Freiburger Property; thence with the easterly line of same, northwardly 90 feet to the beginning.

 5. By deed recorded on February 21, 1984, in the Office of the Register of Davidson County in Book 6234, page 663, the Foundation conveyed to Music Square all of the Foundation's right, title and interest in the real property in Davidson County known as 1200-1202 17th Avenue South, Nashville, Tennessee, more particularly described as follows:

 
Being Lots Nos. 2 and 4 on the Plan of Belmont Land Company's Subdivision of Lot 23 in O.B. Hayes Plan of Large Lots, of record in Book 204, page 207, Register's Office for said County.
 
Said Lots 2 and 4 front together 105 feet on the easterly side of 17th Avenue South and run back between parallel lines, with the southerly margin of Edgehill Street.

 6. By deed recorded on February 21, 1984, in the Office of the Register of Davidson County in Book 6234, page 665, the Foundation conveyed to Music Square all of the Foundation's right, title and interest in the real property in Davidson County known as 322 Broadway, Nashville, Tennessee, more particularly described as follows:

 
Being part of Lot No. 57 on the Original Plan of Nashville, not of record, described according to a survey made by Z.J. Wilkinson, surveyor, December 22, 1939. Said part of Lot No. 57 fronts 26.7 feet on the northerly side of Broadway, formerly Broad Street, 40.5 feet east from the easterly side of Fourth Avenue North, formerly Cherry Street, and runs back between parallel lines 130 feet to a dead line.

 7. By deed recorded on February 21, 1984, in the Office of the Register of Davidson County in Book 6234, page 667, the Foundation conveyed to Music Square all of the Foundation's right, title and interest in the real property in Davidson County known as 323 Broadway, Nashville, Tennessee, more particularly described as follows:

 
Being the premises known as City No. 323 Broad Street, Nashville, Tennessee, and being part of Lot No. 21 on the Map of Davidson Academy Lots, not of record, and described according to copy of a survey thereof made by Z.J. Wilkinson, Surveyor, dated July 19, 1958, as follows: Beginning at a point in the south margin of Broad Street 90 feet, 3 inches east of the old margin of Fourth Avenue South before it was widened, said point being now located 68 feet, 1 inch east of the northwest corner of a 3-story building located at the southeast corner of Fourth Avenue and Broad Street; thence with the margin of Broad Street, easterly 20 feet, 10 inches to a point; thence southerly 115 feet to a point; thence westerly 20 feet to a point; thence northerly 25 feet to a point; thence westerly 9 inches to a point; thence northerly 90 feet to the point of beginning.

 8. By deed recorded on February 21, 1984, in the Office of the Register of Davidson County in Book 6234, page 669, the Foundation conveyed to Music Square all of the Foundation's right, title and interest in the real property in Davidson County known as 320 ...


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