United States v. Fine

CROAKE, District Judge.

MEMORANDUM

This is an action brought by the United States against a taxpayer for an adjudication that the defendant is liable to the Government for unpaid taxes, penalties and interest in the amount of $61,-986.07; and, further, that the United States has a lien on all of the property of defendant for said amount.

The defendant, Benjamin Fine (hereinafter Fine), in this application moves to strike the second claim of the complaint pursuant to Rule 12(c) of the Federal Rules of Civil Procedure. The second claim seeks the afore-described adjudication with respect to…