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DiFOGGIO v. UNITED STATES

No. 77 C 4021.

484 F.Supp. 233 (1979)

Bernadette DiFOGGIO, Plaintiff, v. UNITED STATES of America, Gaetano J. DeLisa and Barbara Jean DeLisa, Defendants.

United States District Court, N. D. Illinois, E. D.

June 6, 1979.

Attorney(s) appearing for the Case

William J. Wise, Coles & Wise, Ltd., Dorothy B. Johnson, Bernard S. Armel, Chicago, Ill., for plaintiff.

Michael Schiessle, Park Ridge, Ill., T. Kazan Ray, Tax Div., Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM OPINION AND ORDER

CROWLEY, District Judge.

Plaintiff brought this action in an attempt to regain lawful possession of her home,1 which was seized and sold by the Internal Revenue Service (IRS) pursuant to § 6335 of the Internal Revenue Code of 1954 (the Code). Jurisdiction is based on 28 U.S.C. § 1340 and 28 U.S.C. § 2463. The events which resulted in this lawsuit may be summarized as follows.

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