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UNITED STATES v. SCHROEDER

Civ. No. 2-422.

204 F.Supp. 199 (1962)

UNITED STATES of America, Plaintiff, v. Harry SCHROEDER, Amanda Schroeder, Schroeder Packing Company, Metropolitan Life Insurance Company, County of Fremont, Iowa, and County of Mills, Iowa, Defendants.

United States District Court S. D. Iowa, W. D.

March 10, 1962.

Attorney(s) appearing for the Case

Roy W. Meadows, former U. S. Atty. and Sp. Asst. U. S. Atty. and Donald A. Wine, U. S. Atty., Des Moines, Iowa, and Homer R. Miller, Dept. of Justice, Washington, D. C., for the plaintiff.

Hans A. Nathan and Bert B. Rand, (Trammell, Rand & Nathan) Washington, D. C., and Leland C. White, Harlan, Iowa, for the defendants Harry Schroeder, Amanda Schroeder and Schroeder Packing Company.

Leland C. White, Harlan, Iowa, for the defendant Metropolitan Life Insurance Company.

Howard B. Wenger, County Attorney, Hamburg, Iowa, for the defendant County of Fremont, Iowa.

Glen M. McGee, County Attorney, Glenwood, Iowa, for the defendant County of Mills, Iowa.

STEPHENSON, Chief Judge.

On January 23, 1959, the Commissioner of Internal Revenue made assessments of federal income taxes against the defendants Harry and Amanda Schroeder for the years 1944-1947 in the amount of $1,133,949.39. After demand and refusal to pay said taxes, notices of tax liens were filed pursuant to Iowa law in Fremont County (Fremont) and Mills County (Mills), Iowa on December 3 and December 12, 1959, respectively.1 This...

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