United States v. Sawyer

FRANCIS J. W. FORD, District Judge.

This is an action by the United States to foreclose certain tax liens on the properties of Lester T. Sawyer, Alice C. Sawyer, and Diadem, Inc. Certain other parties have been joined as defendants because they claim interests in these properties. Most of the relevant facts have been stipulated and the court adopts as its findings the statements of fact set forth in the stipulations on file.

There remain for decision questions arising from defendants’ contention that there has been no valid assessment of the taxes claimed by the United States, and that as to…