United States v. Saslavsky

CASHIN, District Judge.

This is a motion by the Government, as judgment-creditor, for a turn-over order in accordance with New York Civil Practice Act, § 794, directed to Harper & Matthews, as third parties.

The judgment-debtor failed to make returns or pay income taxes for the years 1922 through 1929. On November 7, 1936, the Commissioner of Internal Revenue assessed the taxes due from the judgment-debtor and forwarded the assessment list to the Collector of Internal Revenue for the Third District, in which District the judgment-debtor then resided. Although no direct evidence was presented…