UNITED STATES v. MOSOLOWITZ

Civ. No. 9717.

269 F.Supp. 12 (1967)

UNITED STATES of America, Plaintiff, v. Benny MOSOLOWITZ, Shirley Mosolowitz et al., Defendants.

United States District Court D. Connecticut.

April 3, 1967.


Attorney(s) appearing for the Case

Charlotte P. Faircloth, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C. (Jon O. Newman, U. S. Atty., and John F. Mulcahy, Jr., Asst. U. S. Atty., Hartford, Conn., on the brief) for the United States.

Sonia Goldstein, of Sachs, Sachs, Giaimo & Sachs, New Haven, Conn. (Arthur S. Sachs and Howard A. Jacobs, New Haven, Conn., on the brief), for defendants Benny Mosolowitz and Shirley Mosolowitz.

Frank E. Callahan and Curtis H. Barnette, of Wiggin & Dana, New Haven, Conn., for defendant Metropolitan Life Ins. Co.

Robert Carangelo, New Haven, Conn., for defendant Tax Collector, Town of Hamden.


TIMBERS, Chief Judge.

QUESTION PRESENTED

The government's motion for summary judgment, pursuant to Rule 56, Fed.R. Civ.P., in this action to enforce a federal tax lien and to subject property belonging to the taxpayer to such lien pursuant to the tax lien enforcement statute,1 presents chiefly the question whether certain Connecticut residential real estate jointly owned and occupied by the taxpayer husband and his non-taxpayer...

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