THE PARAMOUNT FINANCE CO.
v.
S & C TAVERN, INC., ET AL.
United States District Court Northern District Ohio, Eastern Division.https://leagle.com/images/logo.png
Decided September 22, 1965.
Decided September 22, 1965.
Attorney(s) appearing for the Case
Mr. Philip Kasdan, for plaintiff.
No attorney of record for defendant S & C Tavern, Inc.
Mr. John J. Fuerst, Mr. Zolman Cavitch, Mr. George Durkin, Messrs. Grossman, Familo, Cavitch & Kempf, for defendant Alvina M. Caputo.
Mr. Merle M. McCurdy, United States district attorney, Mr. James L. Oakar and Mr. Robert J. Rotartori, assistant United States attorneys, for defendant United States of America and defendant Merle M. McCurdy, United States attorney.
Mr. David L. Kessler and Mr. Larry G. Brake, assistant attorneys general, for defendant State of Ohio, Department of Liquor Control.
Mr. Robert A. Williams, for defendants Max Engel and Sidney Ornstein.
United States District Court Northern District Ohio, Eastern Division.
CONNELL, J.
On April 23, 1964, the Internal Revenue Service assessed a tax deficiency in the amount of $4,988.03 against S & C Tavern, Inc. A lien for this amount was filed for record in the Cuyahoga County Recorder's Office on May 18, 1964. On April 27, 1964, the Government had seized the business of that tavern, including the furniture, fixtures, contents of the cash register and purported to seize the "right, title...
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