United States v. Lincoln Mills Co.

CONNOR, District Judge.

In this action, the Government seeks to recover certain taxes due under the Withholding Act and has joined the Bax*429ter Woolen Company, Inc., as a co-defendant solely for the purpose of levying on funds allegedly held in the filing of an assessment.

The Baxter Woolen Company, Inc., hereinafter referred to as Baxter, was by lease a tenant of the defendant Lincoln Mills, hereinafter referred to as Lincoln, and occupied certain property owned by it at Pascog, Rhode Island. Their term of lease was for one year beginning June 20, 1955, with the option to renew for another year…