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UNITED STATES v. JENISON

Civ. A. No. 78-0249.

484 F.Supp. 747 (1980)

UNITED STATES of America v. Joel W. JENISON; City of Warwick, Rhode Island; Fairlawn Credit Union; Lum Realty, Inc.; Grinnell Employees Credit Union; Greater Providence Deposit Corp.; L. Vaughn Company; Industrial National Bank; B. M. C. Durfee Trust Co.; Old Stone Bank; Majestic Hardware Company.

United States District Court, D. Rhode Island.

January 15, 1980.

Attorney(s) appearing for the Case

Paul F. Murray, U. S. Atty., Everett C. Sammartino, Asst. U. S. Atty., Providence, R. I., Louis J. Lombardo, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff.

Kevin A. McKenna, Peter K. Rosedale, Anthony Vacca, John A. DeSano, Providence, R. I., Henry H. Katz, Pawtucket, R. I., Richard S. Mittleman, Justin S. Holden, Edwin H. Hastings, Thomas W. Heald, Providence, R. I., William J. Toohey, City Sol., Warwick, R. I., Merrill W. Sherman, John F. Bomster, Providence, R. I., for defendants.

OPINION

PETTINE, Chief Judge.

This is an action by the United States to enforce its tax liens against a fund of money seized from the defendant Joel W. Jenison by the City of Warwick police. The City claims the fund by right of forfeiture. The remaining defendants are private creditors who caused attachment writs to be served against the fund.

The United States has filed a motion for summary judgment seeking a determination that the City of Warwick...

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