UNITED STATES v. STUTSMAN COUNTY IMPLEMENT CO.

Nos. 16166, 16167.

274 F.2d 733 (1960)

UNITED STATES of America, Appellant, v. STUTSMAN COUNTY IMPLEMENT COMPANY, Inc., Appellee. UNITED STATES of America, Appellant, v. MIDWEST MOTORS, Appellee.

United States Court of Appeals Eighth Circuit.

January 21, 1960.


Attorney(s) appearing for the Case

John J. Pajak, Atty., Tax Division Dept. of Justice, Washington, D. C., for appellant.

Philip B. Vogel, Fargo, N. D., for appellees.

Before GARDNER, WOODROUGH and BLACKMUN, Circuit Judges.


WOODROUGH, Circuit Judge.

On May 22, 1958, the United States brought an action in the District Court of North Dakota under section 7403 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7403, to foreclose tax liens and for the appointment of a receiver of all the properties of the taxpayer, Fay Heasley, that were subject to the tax liens. Assessments for income taxes, fraud penalties and interest against the taxpayer were made by the Commissioner of Internal...

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