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UNITED STATES v. JANE B. CORPORATION

Civ. A. No. 53-1172.

167 F.Supp. 352 (1958)

UNITED STATES of America v. JANE B. CORPORATION, Saco-Moc Enterprises, Inc.

United States District Court D. Massachusetts.

October 15, 1958.

Attorney(s) appearing for the Case

Anthony Julian, U. S. Atty., George C. Caner, Jr., Asst. U. S. Atty., Boston, Mass., Charles K. Rice, Asst. Atty. Gen., Richard M. Roberts, Stanley F. Krysa, Dept. of Justice, Washington, D. C., for plaintiff.

Sylvan A. Goodman, W. Langdon Powers, Walter Powers, Jr., Boston, Mass., for defendants.

FRANCIS J. W. FORD, District Judge.

This is an action by the United States to enforce a tax lien against a vessel. This vessel was at one time known as the Boat Barbara C. Angell and was owned by Boat Barbara C. Angell, Inc. On March 24, 1953, it was sold to Jane B. Corporation and is now called Boat Jane B.

The liens which the United States seeks to enforce were for withholding taxes and Federal Insurance Contributions Act taxes for the years 1947 through...

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