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UNITED STATES v. AKRON MECHANICAL CONTRACTORS, INC.

Civ. A. No. 18104.

308 F.Supp. 496 (1970)

UNITED STATES of America v. AKRON MECHANICAL CONTRACTORS, INC. and Aetna Casualty and Surety Company.

United States District Court D. Maryland.

January 22, 1970.

Attorney(s) appearing for the Case

Stephen H. Sachs, U. S. Atty., and Alan B. Lipson, Asst. U. S. Atty., Baltimore, Md., and Richard A. Scully and Sidney Bixler, Dept. of Justice, Washington, D. C., for the United States.

William A. Fisher, Jr., Baltimore, Md., and Alexander M. Heron, Washington, D. C., for defendant Aetna Casualty and Surety Co.

NORTHROP, District Judge.

In this action the United States seeks to have Akron Mechanical Contractors, Inc. (Akron) adjudged liable for unpaid federal income withholding and Federal Insurance Contribution Act taxes and to assert a lien on certain property allegedly belonging to Akron. Both sides agree that a determination of Akron's property interest in the property levied upon will resolve this dispute. On cross motions for summary judgment, this court concludes...

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