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UNITED STATES v. HENRY'S BAY VIEW INN, INC.

191 F.Supp. 632 (1960)

UNITED STATES of America, Plaintiff, v. HENRY'S BAY VIEW INN, INC., et al., Defendants.

United States District Court S. D. New York.

December 13, 1960.

Attorney(s) appearing for the Case

Robert E. Scher, U. S. Atty., Washington, D. C., for plaintiff.

Charles W. Ticke, New York City, for John M. Winters, Inc.

Grey & Murphy, New York City, for Henry's Bay View Inn, Inc., Rad Ass'n & Grey & Murphy.

John C. MacCarthy, New York City, for the insurance companies.

Louis J. Lefkowitz, New York City, for the Industrial Commission.

Sahn, Shapiro & Epstein, New York City, for Austin Nichols & Co.

Charles H. Tenney, New York City, for City of New York.

Giller & Dreyer, New York City, for John H. Lodes.

McGOHEY, District Judge.

This is an action brought by the United States under section 7403 of the Internal Revenue Code of 1954 (26 U. S.C. § 7403) to enforce a tax lien against Henry's Bay View Inn. The inn was insured under four insurance policies and was damaged by fire in April, 1958, while the policies were still in force. Claimants of the proceeds other than the United States, are made defendants.

The plaintiff obtained an order staying defendant...

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