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UNITED STATES v. RYE

Civ. A. No. 72-357-S.

390 F.Supp. 528 (1975)

UNITED STATES of America, Plaintiff, v. Owen M. RYE and Lillian L. Rye, Defendants.

United States District Court, D. Massachusetts.

March 12, 1975.

Attorney(s) appearing for the Case

Wayne B. Hollingsworth, Asst. U. S. Atty., Boston, Mass., Michael B. Dickman, U. S. Dept. of Justice, Washington, D. C., for plaintiff.

William Highgas, Jr., Corkery, Highgas, Hall & Bonnell, Cambridge, Mass., Owen M. Rye, pro se, for defendants.

FINDINGS AND RULING

SKINNER, District Judge.

I find that the defendant Lillian L. Rye owes a total of $4,782.60 in arrears of income taxes, penalties and interest to date, and I find, adjudge and decree that the United States has valid and subsisting liens in the said amount upon all property and rights to property of Lillian L. Rye ("Lillian").

I further find that at no time material hereto did the defendant...

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