United States v. Gibbons

UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS _______________________________________ ) UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) Civil Action No. v. ) 21-11857-FDS ) JOHN P. GIBBONS, et al., ) ) Defendants. ) _______________________________________) MEMORANDUM AND ORDER ON THE GOVERNMENT’S MOTION FOR PARTIAL JUDGMENT ON THE PLEADINGS SAYLOR, C.J. This is a suit to enforce federal tax liens against real property. That property—originally purchased by defendant John Gibbons—is now titled in the name of a trust of which he recently became the sole beneficiary after his brother,…