United States v. St. Johns Community Bank

MEMORANDUM

MEREDITH, District Judge.

This action was commenced on July 29, 1968, by the United States to enforce a levy for unpaid tax liability of Manuel L. and Lillian W. Sislen. The matter was submitted to the Court upon stipulations of facts. Each party filed briefs in support of its contentions. The stipulations of facts will be adopted as the Court’s finding of facts. Particular facts will be set forth here only in the interest of clarity. This Court has jurisdiction of this action under the provisions of 28 U.S.C. §§ 1340 and 1345.

A notice of federal tax lien was filed with the Recorder…