United States v. Maniaci

Findings of Fact.

RAYMOND, District Judge.

1. This is a suit in equity filed under section 802(a), 49 Stat. 1743, 26 U.S.C.A. Int.Rev.Acts, page 956. The bill of complaint filed under direction of the Commissioner of Internal Revenue seeks to subject Lot 56 Kirtland Second Addition to the City of Grand Rapids, Michigan, to a lien arising out of a deficiency assessment of income tax against Thomas Maniaci and to give that lien priority over the rights of defendant Wilmarth T. Shafer who is a subsequent purchaser of the property in good faith and without knowledge of the government’s lien.

2. No…