United States v. Maniscalco

OPINION

ARCENEAUX, District Judge.

Plaintiff, United States of America (“Government”) has brought suit to judicially enforce a tax lien on a house and lot bearing municipal number 7621 Hickory Street, New Orleans, Louisiana. Defendant and cross-plaintiff Wanda D. Stumpf asserts a claim to that property. Prior to the trial on the merits, the Government entered into a consent judgment with the primary defendants, Samuel F. Maniscalco, Jr. (“Maniscalco”) and his wife Gaynell Putfark Maniscalco, who consented to judgment being entered against defendant Maniscalco for unpaid federal tax liabilities…