United States v. Dreier

FINDINGS AND OPINION

POLLACK, District Judge.

In this action, the government sues to enforce income tax liens on money set aside for the delinquent taxpayers in a Vacation Fund which was contributed thereto by their employers pursuant to a collective bargaining agreement with their union. The trustees of the Fund, who are the defendants herein, resist payment on the ground that there is no clear evidence that the taxpayers have a vested monetary interest in the Fund on which the government’s levy attaches.

The case originally sought to collect from the Vacation Fund trustees the sum of $2,050.91…