United States v. Russell

DAY, District Judge.

In this action the plaintiff seeks to enforce a lien for income taxes and penalties assessed against the defendants under section 311 of Title 26 U.S.C.A. as the transferees of certain real estate from Annie Nasif and John Nasif, the taxpayer-transferors.

This action was commenced on January 8, 1954. The defendants are wife and husband. The material allegations of the complaint may be summarized as follows: on September 22, 1950, the plaintiff was a creditor of the said Annie Nasif in the amount of $18,331.98 plus interest and of Annie Nasif and John Nasif in the amount of…