United States v. Lorton

PLATT, Chief Judge.

The United States of America filed this action under §§ 7402 and 7403 of the Internal Revenue Code of 1954, 26 U.S.C., seeking judgment for its tax liabilities for unpaid income tax and to foreclose its lien arising out of said liabilities. The Central Standard Life Insurance Company and Cowden Building and Loan Association having mortgages on the taxpayer’s properties were made parties defendants. The properties have now been sold in accordance with the decree of sale.

The Attorney for the defendant, Central Standard Life Insurance Company, has filed a motion for allowance…