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    United States v. Holland, 4th Cir. (2010)

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    The United States Court of Appeals for the Fourth Circuit affirmed two orders from the District Court for the Eastern District of North Carolina regarding tax liens and the sale of property. The first order granted summary judgment to the Government and Option One Mortgage Corporation, reduced various tax liens to judgment, and ordered the sale of 1805 Trinity Road in Raleigh, NC. The second order granted the Government's motion to reconsider and amended the amount of tax assessments as of September 15, 2008. The Court of Appeals denied Appellants' motion for abeyance and affirmed the district court's rulings for the reasons stated.

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    United States v. Holland, 4th Cir. (2010)

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    The United States Court of Appeals for the Fourth Circuit affirmed two orders from the District Court for the Eastern District of North Carolina regarding tax liens and the sale of property. The first order granted summary judgment to the Government and Option One Mortgage Corporation, reduced various tax liens to judgment, and ordered the sale of 1805 Trinity Road in Raleigh, NC. The second order granted the Government's motion to reconsider and amended the amount of tax assessments as of September 15, 2008. The Court of Appeals denied Appellants' motion for abeyance and affirmed the district court's rulings for the reasons stated.

    Original Description:

    Filed: 2010-09-10 Precedential Status: Non-Precedential Docket: 09-1636

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    The United States Court of Appeals for the Fourth Circuit affirmed two orders from the District Court for the Eastern District of North Carolina regarding tax liens and the sale of property. The first order granted summary judgment to the Government and Option One Mortgage Corporation, reduced various tax liens to judgment, and ordered the sale of 1805 Trinity Road in Raleigh, NC. The second order granted the Government's motion to reconsider and amended the amount of tax assessments as of September 15, 2008. The Court of Appeals denied Appellants' motion for abeyance and affirmed the district court's rulings for the reasons stated.

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    8 views3 pages

    United States v. Holland, 4th Cir. (2010)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed two orders from the District Court for the Eastern District of North Carolina regarding tax liens and the sale of property. The first order granted summary judgment to the Government and Option One Mortgage Corporation, reduced various tax liens to judgment, and ordered the sale of 1805 Trinity Road in Raleigh, NC. The second order granted the Government's motion to reconsider and amended the amount of tax assessments as of September 15, 2008. The Court of Appeals denied Appellants' motion for abeyance and affirmed the district court's rulings for the reasons stated.

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    of 3

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 09-1636

    UNITED STATES OF AMERICA,


    Plaintiff - Appellee,
    v.
    BOBBY N. HOLLAND; BOBBY
    HOLLAND; REBECCA HOLLAND,

    N.

    HOLLAND,

    Trustee;

    JACQUELYN

    Defendants - Appellants,
    OPTION ONE MORTGAGE CORPORATION,
    Defendant - Appellee,
    and
    H&R BLOCK MORTGAGE CORPORATION,
    Defendant.

    Appeal from the United States District Court for the Eastern
    District of North Carolina, at Raleigh.
    Terrence W. Boyle,
    District Judge. (5:07-cv-00445-BO)

    Submitted:

    August 27, 2010

    Decided:

    September 10, 2010

    Before NIEMEYER, GREGORY, and DUNCAN, Circuit Judges.

    Affirmed by unpublished per curiam opinion.

    Bobby N. Holland, Jacquelyn Holland, Rebecca Holland, Appellants


    Pro Se.
    Ivan C. Dale, Jan M. Geht, Teresa E. McLaughlin,
    Kenneth W. Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE,
    Washington, DC; Joseph H. Nanney, Jr., Kevin J. Stanfield,
    WYRICK, ROBBINS, YATES & PONTON, Raleigh, North Carolina, for
    Appellees.

    Unpublished opinions are not binding precedent in this circuit.

    PER CURIAM:
    Bobby

    N.

    Holland,

    Bobby

    N.

    Holland

    as

    Trustee,

    Jacquelyn Holland, and Rebecca Holland appeal two district court


    orders.

    The

    first

    order

    granted

    summary

    judgment

    to

    the

    Government and Option One Mortgage Corporation, reduced various


    tax liens to judgment, and ordered the sale of real property at
    1805 Trinity Road in Raleigh, North Carolina.

    The second order

    granted the Governments motion to reconsider and amended the


    amount of the assessments as of September 15, 2008.
    reviewed the record and find no reversible error.
    we

    deny

    Appellants

    motion

    for

    abeyance

    reasons stated by the district court.

    and

    We have

    Accordingly,

    affirm

    for

    the

    See United States v.

    Holland, No. 5:07-cv-00445-BO (E.D.N.C. filed Apr. 29, 2009 &


    entered Apr. 30, 2009; filed Aug. 13, 2009 & entered Aug. 14,
    2009).
    legal
    before

    We dispense with oral argument because the facts and


    contentions
    the

    court

    are

    adequately

    and

    argument

    presented

    would

    not

    in
    aid

    the
    the

    materials
    decisional

    process.
    AFFIRMED

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