United States v. Cohn

RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT

DORSEY, District Judge.

It is alleged that Stuart Cohn is obliged to the United States under the tax laws on two counts: 1) that as the person responsible for payment over to the Treasury he failed to make payment of amounts withheld with respect to employees by Greenwich Coin Assay and Refining, Inc., and 2) that taxes, interest and penalties assessed with respect to his income are unpaid. It is further claimed that liens based on Cohn’s tax liabilities have been placed on his property which includes interests in trusts of which he is a beneficiary,…