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UNITED STATES v. NORTHUMBERLAND INS. CO., LTD.

Civ. A. No. 79-1373.

521 F.Supp. 70 (1981)

UNITED STATES of America v. NORTHUMBERLAND INSURANCE COMPANY, LTD., Defendant.

United States District Court, D. New Jersey.

January 28, 1981.

Attorney(s) appearing for the Case

Steven Toscher, Trial Atty., U. S. Dept. of Justice, Tax Division, Washington, D. C., for plaintiff.

Barry H. Evenchick and Frederick S. Title, Livingston, N. J., for defendant.

OPINION

WHIPPLE, Senior District Judge.

This is an action by the United States of America to reduce to judgment federal tax assessments made against the taxpayer-defendant, Northumberland Insurance Co., Ltd., (hereinafter "Northumberland") for the years 1971, 1972 and 1973, and to foreclose federal tax liens against certain personal property belonging to Northumberland and in the possession of the defendant Commissioner of Insurance of the State of New Jersey...

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