United States v. Spreckels

ST. SURE, District Judge.

The Government sues in equity, under § 3678 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3678, to enforce certain liens upon, property of Rudolph Spreckels for balance of income taxes due for the year 1928 in the amount of $603,-179.41 plus interest. The Collector of Internal Revenue made due demand upon the taxpayer for payment, but no payments have been made on that balance.

On August 7, 1934, the Collector reported a notice of lien for taxes in the recorders’ offices of Kings, Shasta and Kern counties, and the City and County of San Francisco; and in…