United States v. Kamieniecki

OPINION

CAFFREY, District Judge.

This is a civil action of the United States seeking adjudication:(1) that taxpayer-defendant Steven Kamieniecki is indebted to it for unpaid federal income taxes, penalties and interest for the years 1956 and 1957 in the total-amount of $6289.36, plus interest;(2) that the United States has valid and first liens in said amount upon the proceeds of a Certificate of Deposit issued by the Indian Head National Bank of Nashua and paid into the Registry of this court;(3) of conflicting claims of right to said proceeds as between the United States and defendants…