GALESI v. UNITED STATES

No. 18, Docket 76-6055.

544 F.2d 606 (1976)

Francesco GALESI, Plaintiff-Appellee, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided October 28, 1976.


Attorney(s) appearing for the Case

Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen.; Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice, Washington, D.C., and George W. F. Cook, U. S. Atty., Rutland, Vt. on the brief), for defendants-appellants.

R. Marshall Witten, Bennington, Vt. (Witten & Carter, Bennington, Vt.), for plaintiff-appellee.

Before WATERMAN, VAN GRAAFEILAND, Circuit Judges, and MOTLEY, District Judge.


PER CURIAM:

The judgment below is affirmed on the opinion of Chief Judge Holden below.

VAN GRAAFEILAND, Circuit Judge (dissenting):

The issues in this action are quite simple. In a Vermont "strict" foreclosure action seeking solely to cut off the mortgagor's equity of redemption, does the judgment of foreclosure discharge a federal tax lien filed after the commencement of the action but prior to the judgment if the federal government has not been made...

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