United States v. Johnson

DAVIS, District Judge.

This is an action by the United States of America, under 26 U.S.C.A. §§ 7401 and 7403 and 28 U.S.C.A. §§ 1340 and 1345, seeking a money judgment against the defendants, William Johnson and June Johnson, his wife, for certain unpaid taxes, and the enforcement of a lien for such taxes against certain real property claimed by the defendant, Violet Mc-Afee (the mother of the defendant, William Johnson).

The Johnsons defaulted, but the defendant McAfee appeared, filing a verified answer and counter-claim alleging that she was the true owner of the real property described, and…