United States v. McGuire

BERTELSMAN, District Judge:

Order

The matter is before the court on the defendant’s motion for summary judgment.

On 9/10/75, the U.S. Tax Court entered decisions determining an income tax liability against defendant of $180,981.92 plus interest for 1949 through 1961. On 12/30/77, the U.S. brought this action in this court to reduce the federal income tax assessment against defendant to judgment, to set aside a conveyance of stock as being a fraud on creditors, and to foreclose the federal tax lien against that stock. On 4/17/78, this court entered judgment against defendant in favor of the U.S.…