United States v. Toscano

MEMORANDUM OF DECISION AND ORDER

SPATT, District Judge.

This is the second motion to come before this Court involving the distribution of the interest of Angelo Toscano (“Toscano”) in the proceeds deriving from the dissolution of Southampton Brick & Tile Inc. (“SBT INC.”). The first dispute involved whether the United States Government could foreclose on federal tax liens against Toscano’s interest in the dissolution proceeds in light of the fact that Intervenor-Defendant Southampton Brick and Tile, LLC (“SBT LLC”) purported to have a valid agreement signed by Toscano assigning the entirety of…