United States v. Ettelson

DUFFY, District Judge.

This action is brought under 26 U.S.C.A. Internal Revenue Code, § 3678, for the purpose of foreclosing a lien for income taxes alleged to exist in favor of the United States. The real estate involved is located in Green Lake County, Wisconsin, and formerly belonged to the late Samuel A. Ettelson, a resident of Chicago, Illinois.

Defendant Amy B. Ettelson is the widow of Samuel A. Ettelson. Defendant Leo J. Strauss is the son of Amy Ettelson. Defendant Frank G. Lueck is the holder of certain delinquent real estate tax certificates for the year 1939, purchased by him from…