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PETTENGILL v. UNITED STATES

Civ. No. 3331.

205 F.Supp. 10 (1962)

Arthur G. PETTENGILL and Barbara S. Pettengill v. The UNITED STATES of America and Fulton D. Fields, District Director of Internal Revenue for the District of Vermont.

United States District Court D. Vermont.

April 25, 1962.

Attorney(s) appearing for the Case

Monti, Eldridge, Calhoun & Free, Barre, Vt., for petitioners.

Joseph F. Radigan, U. S. Atty., Rutland, Vt., John G. Penn, Dept. of Justice, Tax Div., Washington, D. C., for the United States.

GIBSON, District Judge

STATEMENT OF CASE AND FINDINGS OF FACT

Arthur and Barbara Pettengill brought this action for declaratory judgment, seeking to free certain property owned by them from the tax liens of the United States of America. After filing an answer to the petition, the United States and the petitioners set forth an agreed statement of facts which bind this Court, and are as follows:

"Arthur G. Pettengill and Barbara S. Pettengill, husband...

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