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PARLANE SPORTSWEAR CO. v. UNITED STATES

No. 6643.

359 F.2d 974 (1966)

PARLANE SPORTSWEAR CO., Inc., et al., Defendants, Appellants, v. UNITED STATES of America, Plaintiff, Appellee.

United States Court of Appeals First Circuit.

Decided May 4, 1966.

Attorney(s) appearing for the Case

Richard A. Kaye, Boston, Mass., with whom Kaye & Fialkow, Boston, Mass., was on brief, for appellants.

Robert I. Waxman, Atty., Washington, D. C., with whom Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attys., Washington, D. C., W. Arthur Garrity, Jr., U. S. Atty., and William B. Duffy, Jr., Asst. U. S. Atty., were on brief, for appellee.

Before ALDRICH, Chief Judge, and McENTEE and COFFIN, Circuit Judges.

McENTEE, Circuit Judge.

This is an appeal from the granting of the government's motion for summary judgment in an action to foreclose a federal tax lien. The basic issue is whether the district court was right in concluding as a matter of law that a fund in the possession of the defendant, Parlane Sportswear Co., Inc., (Parlane) was the property of the defendant taxpayer, Del Ray Sportswear, Inc., (Del Ray) to which the tax lien would attach.

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