UNITED STATES v. NEWHARD

Civ. A. No. 11738.

128 F.Supp. 805 (1955)

UNITED STATES of America, Plaintiff, v. C. J. NEWHARD, Michael Karolcik, G. Emerson Work, J. Lewis Williams, William J. Graham, John Hoye, County of Fayette, Pennsylvania, Defendants.

United States District Court, W. D. Pennsylvania.

February 14, 1955.


Attorney(s) appearing for the Case

John W. McIlvaine, U. S. Atty., Leonard Paletta, Asst. U. S. Atty., Edward Rothe, for the United States.

E. H. Bane, Uniontown, Pa., for Michael Karolcik and others.

Anthony Cavalcante, Uniontown, Pa., for C. J. Newhard.


MARSH, District Judge.

This is an action authorized by the Commissioner of Internal Revenue and directed by the Attorney General of the United States to enforce a tax lien against the wages of C. J. Newhard, a delinquent taxpayer. The complaint was filed October 8, 1953 and served October 13, 1953 on Newhard, the taxpayer, then an employee of Fayette County, Pennsylvania, and on the Treasurer of Fayette County.

Upon the taxpayer's motion to dismiss, the plaintiff...

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