United States v. Parker House Sausage Company, an Illinois Corporation

On July 1, 1953, the defendant, Parker House Sausage Co., Novak Sales & Service, Inc., and Leo and Kathryn Novak entered into a contract under which the defendant purchased from Novak Sales & Service, Inc. and Leo and Kathryn No-vak certain real estate described in the agreement, subject to certain liens outstanding against it.

The consideration for the purchase was a cash payment of $5,717.68 and the defendant’s promise to assume and pay said outstanding liens against the property, including liens in the principal amount of $5,523.39 filed by the United States for past due and unpaid…