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UNITED STATES v. LINCOLN MILLS COMPANY

Civ. A. No. 2022.

194 F.Supp. 428 (1961)

UNITED STATES of America v. LINCOLN MILLS COMPANY, Baxter Woolen Company, Inc.

United States District Court D. New Hampshire.

March 17, 1961.

Attorney(s) appearing for the Case

Maurice P. Bois, U. S. Atty., Concord, N. H., John F. Beggan, Dept. of Justice, Washington, D. C., for plaintiff.

Cooper, Hall & Cooper, Richard F. Cooper, Rochester, N. H., for defendant Baxter Woolen Co., Inc.

No appearance for defendant Lincoln Mills Co.

CONNOR, District Judge.

In this action, the Government seeks to recover certain taxes due under the Withholding Act and has joined the Baxter Woolen Company, Inc., as a co-defendant solely for the purpose of levying on funds allegedly held in the filing of an assessment.

The Baxter Woolen Company, Inc., hereinafter referred to as Baxter, was by lease a tenant of the defendant Lincoln Mills, hereinafter referred...

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