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UNITED STATES v. BOSTON AND BERLIN TRANSPORTATION CO.

Civ. A. No. 1674.

237 F.Supp. 1004 (1964)

UNITED STATES of America v. BOSTON AND BERLIN TRANSPORTATION COMPANY, Inc., Romeo J. Lavigne, The Francis H. Curtin Insurance Agency, and Catherine M. Nevins.

United States District Court D. New Hampshire.

November 13, 1964.

Attorney(s) appearing for the Case

Louis M. Janelle, U. S. Atty., John D. McCarthy, Asst. U. S. Atty., Concord, N. H., for plaintiff.

Walter D. Hinkley, Lancaster, N. H., for Boston and Berlin Trans., Inc., J. L. Blais, Berlin, N. H., for Romeo J. Lavigne, Arthur O. Dupont, Berlin, N. H., for The Francis H. Curtin Ins. Agency.

Robert D. Branch, Concord, N. H., for Catherine M. Nevins.

CONNOR, District Judge.

This was a trial, without a jury, of the issues remaining between the United States of America as plaintiff and Catherine Nevins as intervening defendant, and represents the last stage of a suit for tax lien enforcement which commenced eight years ago. The fund in which both present litigants claim priority is held in an escrow account in the Berlin Savings Bank & Trust Company in the name...

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