Mulcahy v. United States

INGRAHAM, District Judge.

Plaintiffs, husband and wife, seek relief from a penalty assessment arising out of the failure of a corporation with which the husband was connected to pay withholding taxes collected from employees of the corporation. The husband refused to pay the penalty; defendants seized money from plaintiffs’ joint bank account, and now have a lien upon other property belonging to plaintiffs. The case is here on defendants’ motion to dismiss.

Defendants assert that this action is barred by Mulcahy v. United States, 237 F.Supp. 656 (S.D.Tex.1964), in which an action brought by the…