BROADWELL v. UNITED STATES

Civ. A. Nos. 699, 700.

234 F.Supp. 17 (1964)

Waverly C. BROADWELL and Nancy Broadwell, his wife, Plaintiffs, v. UNITED STATES of America, Defendant. Dohn BROADWELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. North Carolina, Fayetteville Division.

Decided September 14, 1964.


Attorney(s) appearing for the Case

Frank P. Meadows, Jr., Rocky Mount, N. C., for plaintiffs.

Robert H. Cowen, U. S. Atty., and Gerald L. Bass, Asst. U. S. Atty., for defendant.


CRAVEN, Chief Judge:

These actions, consolidated for trial, are brought by plaintiff taxpayers under 28 U.S.C. § 2410(a) to remove the cloud of a tax lien on title to their property. The lien arose, pursuant to the provisions of Section 6312 of the Internal Revenue Code of 1954, by reason of deficiency income tax assessments made on the basis of their federal income tax returns filed for 1959.

What plaintiffs seek from this court is an injunction restraining...

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