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FELDWIN REALTY CO. v. UNITED STATES

Civ. A. No. 436-57.

169 F.Supp. 73 (1959)

FELDWIN REALTY CO., a corporation of the State of New Jersey, Plaintiff, v. UNITED STATES of America, and Joseph F. J. Mayer, District Director of Internal Revenue, Defendants.

United States District Court D. New Jersey.

January 15, 1959.

Attorney(s) appearing for the Case

Harkavy & Lieb, Jerome S. Lieb, Newark, N. J., for plaintiff.

Chester A. Weidenburner, U. S. Atty., Newark, N. J., Barbara A. Morris, Asst. U. S. Atty., Montclair, N. J., for the Government.

HARTSHORNE, District Judge.

The United States Government levied for taxes (26 U.S.C.A. § 6331) upon property of a former tenant of plaintiff, which property was then lying in plaintiff's premises, some of it attached thereto. Defendant Government thereupon padlocked such premises. The question is whether thereby, and under the other circumstances hereafter alluded to, the defendant Government must pay plaintiff in...

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