UNITED STATES v. CUTTING & TRIMMING, INC.

Civ. A. 3177.

206 F.Supp. 951 (1962)

UNITED STATES of America v. CUTTING & TRIMMING, INC., Chittenden Trust Company of Burlington, Rainbow Children's Dress Co. of New York, and the State of Vermont.

United States District Court D. Vermont.

June 6, 1962.


Attorney(s) appearing for the Case

Joseph F. Radigan, U. S. Atty., Rutland, Vt., and John G. Penn, Tax Division, U. S. Dept. of Justice, Washington, D. C., for plaintiff.

Lisman & Lisman, Burlington, Vt., and Halperin, Morris, Granett & Cowan, New York City, for defendant Cutting & Trimming, Inc.

George R. McKee, Burlington, Vt., for defendant Chittenden Trust Co. of Burlington, Vermont.

No appearance for defendant Rainbow Children's Dress Co. of New York.

Charles J. Adams, Atty. Gen., and Charles E. Gibson, Jr., Deputy Atty. Gen., of Montpelier, Vt., for defendant State of Vermont.


GIBSON, District Judge.

The United States, seeking to foreclose its tax liens, filed this action against the taxpayer, Cutting & Trimming, Inc. It named as party defendants, Chittenden Trust Company, Rainbow Children's Dress Co., and the State of Vermont. Defendant Rainbow Children's Dress Co. went out of business sometime in 1961, and has entered no appearance in this action. The background facts essential to this particular problem may be simply stated. Defendant...

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