UNITED STATES v. GLASSER

Nos. 13174, 13206.

287 F.2d 433 (1961)

UNITED STATES of America, Plaintiff-Appellant, v. Harry R. GLASSER, Florence Glasser, Joseph M. Schatz, Dora Schatz, Chicago National Bank, a national banking association, as trustee under trust No. 3518, Edward Weiss, Libby Weiss, Milton Weiss, Gertrude Weiss, Chicago Title & Trust Company, a corporation, Mutual Securities Company, Washington National Insurance Company, Defendants-Appellees.

United States Court of Appeals Seventh Circuit.

March 1, 1961.


Attorney(s) appearing for the Case

Abbott M. Sellers, Acting Asst. Atty. Gen., Sharon L. King, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Robert Tieken, U. S. Atty., Chicago, Ill., Harvey M. Silets, Asst. U. S. Atty., Chicago, Ill., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Helen A. Buckley, Attys., Dept. of Justice, Washington, D. C., for appellant.

Edward Rothbart, John P. Hampton, Roger D. Doten, Chicago, Ill., for appellee Harry R. Glasser.

Before SCHNACKENBERG, KNOCH and CASTLE, Circuit Judges.


SCHNACKENBERG, Circuit Judge.

From a summary judgment entered in its favor in the district court, United States of America, appellant, has appealed insofar as the judgment failed to include interest upon that portion of the assessments constituting interest upon tax deficiencies determined in the collection of federal income taxes and in the foreclosure of tax liens upon certain property interests of Harry R. Glasser, taxpayer.

The facts are not controverted...

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