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UNITED STATES v. ALLIED STEVEDORING CORPORATION

138 F.Supp. 555 (1956)

UNITED STATES of America v. ALLIED STEVEDORING CORPORATION, John Ward, John Potter and Michael Bowers, Defendants.

United States District Court S. D. New York.

January 31, 1956.

Attorney(s) appearing for the Case

Paul W. Williams, U. S. Atty., New York City, for the United States. Martin Carmichael, Jr., Asst. U. S. Atty., New York City, of counsel.

Thomas F. Burchill, Jr., Henry A. Lowenberg, New York City, for defendant Allied Stevedoring Corp.

IRVING R. KAUFMAN, District Judge.

On May 29, 1953, two months before defendants were indicted for a fraudulent attempt to evade corporate income taxes, a notice of federal tax liens was filed against the assets of Allied Stevedoring Corporation, hereinafter termed "the Corporation". Because of this lien, the Corporation avers by its president, John Ward, that it has been without funds to retain "accountants, lawyers and other personnel required to prepare its defense...

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