United States v. Lake City Malleable, Inc.

MEMORANDUM

GREEN, District Judge.

This action was brought by the United States to enforce federal tax liens by reducing the same to judgment against certain of the named defendants, and for foreclosure on the said liens against a parcel of real property owned by defendant Sydney L. Albert.

There are presently two motions before the Court:

1) A motion by plaintiff to amend the complaint by interlineation;

2) A motion by plaintiff for summary judgment.

Of the several parties named as defendants herein briefs in opposition to the said motions have been filed on behalf of Sydney L. Albert and Summit…