United States v. Guerra

DOYLE, District Judge.

The above matter was tried to the Court and inasmuch as there is little evidentiary dispute, formal findings are deemed unnecessary. The Court’s findings of facts sufficiently appear in the opinion which follows.

The action seeks to foreclose the tax lien of the United States for unpaid taxes based upon unlawful possession of marihuana. The interests of Nickolas Guerra in certain real property are sought, together with a judgment against Guerra for the unpaid tax.

On January 30, 1962, the Commissioner of Internal Revenue, a delegate of the Secretary of the Treasury, made…