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MONDAY v. MILWAUKEE COUNTY EXPRESSWAY COMM.

29 Wis.2d 372 (1966)

MONDAY, Plaintiff and Appellant (P. C. Monday Tea Company, Original Plaintiff), v. MILWAUKEE COUNTY EXPRESSWAY COMMISSION, Defendant: UNITED STATES OF AMERICA, Intervenor and Respondent.

Supreme Court of Wisconsin.

January 4, 1966.

Attorney(s) appearing for the Case

For the appellant there were briefs by Martin J. Torphy and E. Campion Kersten, both of Milwaukee, and oral argument by Mr. Kersten.

For the respondent there was a brief by James B. Brennan, United States attorney, Robert J. Lerner, assistant United States attorney, and Stanton Sornsen, Internal Revenue Service, and oral argument by Mr. Lerner.

FAIRCHILD, J.

On this appeal, we are concerned with only one of the claims of the United States to the fund under the control of the circuit court. The claim of lien here involved is grounded upon the alleged individual liability of Mr. Monday to the United States. The existence of such liability is attacked in Mr. Monday's counterclaim, and jurisdiction to determine such liability is challenged by the demurrer.

The complaint of the United States as an intervening...

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