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UNITED STATES v. ESTATE OF DONNELLY

Civ. No. 29428.

295 F.Supp. 557 (1967)

UNITED STATES of America, Plaintiff, v. ESTATE of Thomas S. DONNELLY, Sr., Oscar A. Carlson and Genevieve S. Carlson, Defendants.

United States District Court E. D. Michigan, S. D.

October 6, 1967.

Attorney(s) appearing for the Case

Lawrence Gubow, U. S. Atty., Joseph F. Deeb, Jr., Asst. U. S. Atty., Detroit, Mich., for plaintiff.

Daniel N. Pevos, Pevos & Pevos, Detroit, Mich., for defendants.

OPINION and ORDER

KAESS, District Judge.

Facts:

This is a suit in equity filed under Sections 7401 and 7403 of the Internal Revenue Act of 1954. The bill of complaint seeks to foreclose certain real property located in Livingston County, Michigan, arising out of a deficiency assessment of income tax against Thomas S. Donnelly, Sr., and to give priority over the rights of defendants Oscar A. Carlson and Genevieve S. Carlson, who are subsequent...

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