United States v. Glimco

MEMORANDUM AND ORDER

ROBSON, Chief Judge.

Defendant Lena Glimco moves that the complaint, in this action to reduce to judgment federal tax assessments outstanding against her and her husband, be dismissed as to her. For the reasons discussed below, the motion will be denied.

Pursuant to a decision of the United States Tax Court, an assessment was made against Joseph P. Glimco and the movant, Lena Glimco, for unpaid federal income taxes for the years 1954 through 1957, inclusive. The deficiency resulted from income of Joseph P. Glimco not reported on a joint tax return, and the movant was found…