United States v. Mosolowitz

TIMBERS, Chief Judge.

QUESTION PRESENTED

The government’s motion for summary judgment, pursuant to Rule 56, Fed.R. Civ.P., in this action to enforce a federal tax lien and to subject property belonging to the taxpayer to such lien pursuant to the tax lien enforcement statute, 1 presents chiefly the question whether certain Connecticut residential real estate jointly owned and occupied by the taxpayer husband and his non-taxpayer wife may be sold in satisfaction of a federal tax lien upon property of the taxpayer husband.

The Court holds that such jointly owned property of the taxpayer and his…