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ERSA, INC. v. DUDLEY

Misc. No. 363.

134 F.Supp. 627 (1955)

ERSA, Inc. v. H. A. DUDLEY, Director of Internal Revenue.

United States District Court W. D. Pennsylvania.

June 20, 1955.

Attorney(s) appearing for the Case

William J. Dale, Erie, Pa., for plaintiff.

John W. McIlvaine, U. S. Atty., Pittsburgh, Pa., for defendant.

WILLSON, District Judge.

On May 18, 1955, H. A. Dudley, Director of Internal Revenue, acting through Raymond G. Loesch, agent at Erie, Pennsylvania, levied upon certain items of restaurant equipment in the possession of, and on the premises of, Ersa, Inc., in the City of Erie. The property was levied upon as being personal property of James Manos, trading as Manos Restaurant, Erie, Pennsylvania, against whom the government claims delinquent federal taxes. Notice of...

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