Viviano v. United States

PICARD, District Judge.

Suit to remove a cloud on the title and to enjoin the United States from instituting proceedings for sale of said property.

Statement of Facts

Prior to 1944, Gaetano Viviano was practically the sole owner and operator of G. Viviano, Inc., engaged in the importing and selling of wines and food stuffs. The 1943 tax return of said company was signed by Gaetano Viviano “doing business as G. Viviano, Inc.” and his wife, Bernice, plaintiff herein, who added her name as party to a “joint return.” The amount of tax listed therein was paid, including a tax on $600 that plaintiff…