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U.S. v. BUSHLOW

No. 88 CV 4020.

832 F.Supp. 574 (1993)

UNITED STATES of America, Plaintiff, v. Bessie BUSHLOW a/k/a Bessie Bock, Theodore W. Bushlow, and Greenpoint Savings Bank, Defendants.

United States District Court, E.D. New York.

September 8, 1993.

Attorney(s) appearing for the Case

Zachary W. Carter, U.S. Atty. (Jody Kasten, of counsel), Brooklyn, NY, Dept. of Justice, Tax Div. (Charles M. Greene, Peter Sklarew, Andrew Plepler), Washington, DC, for plaintiff.

Daniel F. Hayes, Garden City, NY, for defendant Bessie Bushlow.

Solleder & Solleder (George J. Solleder, of counsel), Mineola, NY, for defendant Theodore W. Bushlow.

Cullen & Dykman (James G. Ryan, of counsel), Garden City, NY, for defendant Greenpoint Sav. Bank.

MEMORANDUM AND ORDER

NICKERSON, District Judge:

Plaintiff, the United States of America (the government), brought this action against defendants — a widow, her son, and a bank — seeking to collect on tax liabilities of the widow and her deceased husband.

Plaintiff moves for summary judgment. Defendants cross-move for summary judgment.

I.

The following background facts are not disputed.

At all relevant times...

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