United States v. Canellis

MEMORANDUM AND ORDER

ROBSON, Senior District Judge.

This cause is before the court on plaintiff’s motion for entry of judgment and defendant Georgia Canellis’ renewed motion for summary judgment. For the reasons hereinafter stated, the plaintiff’s motion for entry of judgment will be granted and the defendant Georgia Canellis’ motion for summary judgment will be granted.

The plaintiff United States of America [hereinafter the government] brought this action in order to reduce to judgment federal tax liabilities owed by the defendant George C. Canellis. In accordance with a stipulation by the…