United States v. Balanovski

PALMIERI, District Judge.

In this action the United States seeks to recover income taxes from Messrs. Balanovski and Horenstein, two nonresident aliens who are residents and citizens of Argentina. The Government has served a notice of levy on two New York banks in which certain funds are now on deposit to the credit of the defendant Balanovski. It wants to enforce this levy and to secure an in personam judgment against Messrs. Balanovski and Horenstein for the amount of the taxes allegedly due. Defendants deny that any taxes are due, and question whether certain assessments made by the…