United States v. Birrell

TENNEY, District Judge.

Plaintiff moves herein for summary judgment with costs against defendants Home Life Insurance Company and Max Edelman, as Guardian ad litem of Lowell M. Birrell, Jr., pursuant to Rule 56 of the Federal Rules of Civil Procedure and for an order directing entry of default judgment for plaintiff against defendants Lowell M. Birrell, Merrie V. Birrell, Peter Birrell and Charlotte Birrell, pursuant *922to Rule 55 of the Federal Rules of Civil Procedure.

This is an action, pursuant to Int.Rev. Code of 1954, § 7403, for foreclosure of plaintiff’s tax liens against certain life…