COSON v. UNITED STATES

Civ. No. 20872-TC.

169 F.Supp. 671 (1958)

James R. COSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

December 30, 1958.


Attorney(s) appearing for the Case

Wadsworth, Fraser & McClung, Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Chief, Tax Division, Los Angeles, Cal., for defendant.


CLARKE, District Judge.

This action is one to quiet title to specific parcels of real property owned by plaintiff, against which the United States claims a lien for unpaid withholding, employment, and cabaret taxes. Viewed in the light of the pleadings and the evidence adduced at trial, plaintiff's main contention is that the United States has no lien because these taxes never have been assessed against him.

Between March and August of 1955, plaintiff invested...

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