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UNITED STATES v. LORTON

Civ. No. 1767-D.

206 F.Supp. 351 (1961)

UNITED STATES of America, Plaintiff, v. Meda LORTON, Woodrow W. Lorton, Central Standard Life Insurance Company, and Cowden Building & Loan Association, Defendants.

United States District Court E. D. Illinois.

December 14, 1961.

Attorney(s) appearing for the Case

Carl W. Feickert, U. S. Atty., John O'Rourke, Asst. U. S. Atty., for plaintiff.

Sebat, Swanson, Banks & Jones, Danville, Ill., for Central Standard Life Ins. Co.

John J. Baker, Shelbyville, Ill., for Woodrow W. Lorton, Cowden Building and Loan Assn.

PLATT, Chief Judge.

The United States of America filed this action under §§ 7402 and 7403 of the Internal Revenue Code of 1954, 26 U.S.C., seeking judgment for its tax liabilities for unpaid income tax and to foreclose its lien arising out of said liabilities. The Central Standard Life Insurance Company and Cowden Building and Loan Association having mortgages on the taxpayer's properties were made parties defendants. The properties have now been sold in...

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