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WHELPLEY v. KNOX

Civ. No. 3-57-169.

176 F.Supp. 936 (1959)

James R. WHELPLEY, Plaintiff, v. A. R. KNOX, District Director of Internal Revenue for the District of Minnesota, Defendant.

United States District Court D. Minnesota, Third Division.

September 8, 1959.

Attorney(s) appearing for the Case

Carl K. Lifson, Minneapolis, Minn., for plaintiff.

Fallon Kelly, U. S. Atty., St. Paul, Minn., for defendant. John J. Gobel, Tax Division, Dept. of Justice, Washington, D. C., of counsel.

BELL, District Judge.

In this action the plaintiff seeks to compel the District Director of Internal Revenue to issue certificates of release of certain tax liens against the plaintiff's property. The complaint alleges that the plaintiff became liable to the United States for certain withholding and employment taxes. These liabilities were assessed and liens duly created in favor of the United States which were filed in the Office of the Register of Deeds of Hennepin...

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