United States ex rel. Philips v. Dimarco

JOHNSON, District Judge.

On April 4, 1925, David W. Philips, collector of internal revenue, filed his bill of complaint praying the court to enjoin the defendant from selling or incumbering his real estate, and to .decree the sale of the defendant’s real estate to recover the amount of $1,-289.84, with interest and costs, the principal amount being the tax or penalty assessed and levied by the said collector of internal revenue under the provisions of section 35 of title 2 of the National Prohibition Act, approved October 28, 1919 (27 USCA § 52). The defendant filed his answer in which he…