UNITED STATES v. PLEZ LEWIS & SON, INC.

No. 66 C 112(3).

272 F.Supp. 221 (1967)

UNITED STATES of America, Plaintiff, v. PLEZ LEWIS & SON, INC., a corporation, Donald P. Gallop, Trustee for Plez Lewis & Son, Inc., Lashly & Neun, a partnership, Adair Motel Corporation, a corporation, Northeast Missouri Motel Corporation, a corporation, and Division of Employment Security, State of Missouri, Defendants.

United States District Court E. D. Missouri, E. D.

June 27, 1967.


Attorney(s) appearing for the Case

Harold F. Fullwood, U. S. Atty. Office, for the United States.

Harry S. Gleick, St. Louis, Mo., for Plez Lewis & Son, Inc., and Donald P. Gallop, Trustee for Plez Lewis.

Lashly & Neun, St. Louis, Mo., Arthur A. Lewis, Pres., for Adair Motel.

Kent Kehr, St. Louis, Mo., Frank Robison, Jefferson City, Mo., for Northeast Missouri Motel Corp., Div. of Employment Security, State of Missouri.


REGAN, District Judge.

MEMORANDUM OPINION

This is an action, tried to the Court, whereby the United States of America seeks to recover the proceeds of a cashier's check in the amount of $31,000 payable to the order of Adair Motel Corporation, as a means of foreclosing its federal tax liens on the indebtedness of Adair to Plez Lewis & Son, Inc., now in bankruptcy. We have jurisdiction under 28 U.S.C. Sections 1340 and 1345 and Sections 7402 and 7403 of...

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