United States v. Cotier

OPINION

COOLAHAN, Senior District Judge.

The United States commenced this action against Walter J. Cotier, Claire Co-tier, Sirgany’s Galleries, Inc., and certain other persons 1 2to foreclose federal tax liens against 18 pieces of assorted women’s diamond jewelry and one man’s gold wristwatch. 2 Walter, the purchaser of the jewelry, is currently indebted to the United States for unpaid federal income taxes totaling approximately $70,000. 3 Claire, Walter’s wife at the time the jewelry was purchased, 4 *is similarly indebted to the Government jointly and severally with her former husband in an…