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UNITED STATES v. PAUL

No. 7544.

41 F.Supp. 41 (1940)

UNITED STATES v. PAUL et al.

District Court, E. D. Michigan, S. D.

August 12, 1940.

Attorney(s) appearing for the Case

John C. Lehr, U. S. Dist. Atty., and J. Thomas Smith, Asst. U. S. Dist. Atty., both of Detroit, Mich., and Andrew D. Sharpe and Carl J. Marold, Sp. Asst. U. S. Attys. Gen., for the United States.

Charles A. Lorenzo, of Detroit, Mich., for defendants Paul.

Herbert J. Rushton, Atty. Gen., of Michigan, and Peter E. Bradt, Asst. Atty. Gen., of Michigan, for the State of Michigan.

Paul E. Krause, Corp. Counsel, of Detroit, Mich., for defendant City of Detroit.

William E. Dowling, Pros. Atty., of Detroit, Mich., for defendant Wayne County, Mich.

Miller, Canfield, Paddock & Stone, of Detroit, Mich., for Detroit Bank and others.

MOINET, District Judge.

1. This is a civil suit, in equity, seeking the foreclosure of a Federal estate tax lien arising under the laws of the United States, providing for internal revenue and the collection thereof; plaintiff being a corporation, sovereign and body politic, and the defendants being the heirs and assignees of John P. Paul, deceased, and their assignees and mortgagees, and the taxing authorities of the State of Michigan.

2. John P. Paul, a...

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