United States v. Trilling

CASTLE, Circuit Judge.

The defendant-appellant, Sara Trilling, individually, and as Executrix of the E state of Gertrude Abramovitz, prosecutes this appeal from a judgment order of the District Court foreclosing a federal tax lien asserted by the United! States in connection with income tax owed by appellant’s husband, Harold Trilling, and authorizing the sale of certain real estate in which the taxpayer is adjudicated to have an undivided one-half interest, and the payment of one-half the proceeds, after payment of fees- and expenses, to the United States to the-extent of the lien.

The record…