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BADWAY v. UNITED STATES

No. 6707.

367 F.2d 22 (1966)

Joseph A. BADWAY, Defendant, Appellant, v. UNITED STATES of America, Plaintiff, Appellee.

United States Court of Appeals First Circuit.

Decided October 20, 1966.

Attorney(s) appearing for the Case

Harold H. Winsten, Providence, R. I., for appellant.

Mark S. Rothman, Atty. Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and Joseph Kovner, Attys., Dept. of Justice, and Frederick W. Faerber, Jr., U. S. Atty., were on brief, for appellee.

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

OPINION OF THE COURT

McENTEE, Circuit Judge.

This is an appeal from the judgment of the district court in an action to foreclose two federal tax liens. The essential facts are as follows. On July 18, 1952, the defendants, Joseph G. Roukous, his wife Ilia and his sister, Mary DiLullo, all of Providence, Rhode Island, borrowed $15,000 from the defendant Haddad, a resident of Wareham, Massachusetts, and gave him their promissory note for that amount. The note...

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