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UNITED STATES v. HEYL

232 F.Supp. 489 (1964)

UNITED STATES of America, Plaintiff, v. Charles E. HEYL, Jr., Joseph J. Keresey, State Bank of Albany, Town of Canaan, a municipal corporation, Town of Chatham, a municipal corporation, and the County of Columbia, Defendants.

United States District Court S. D. New York.

April 22, 1964.

Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty., for Southern Dist. of New York, New York City, for plaintiff, Philip H. Schaeffer, Asst. U. S. Atty., of counsel.

Alan Hegeman, Chatham, N. Y., for defendants Charles E. Heyl, Jr., and Ann Heyl.

Whalen, McNamee, Creble & Nichols, Albany, N. Y., for defendant State Bank of Albany.

Harold V. A. Drumm, Chatham, N. Y., for defendant Joseph J. Keresey.

John J. Curran, Chatham, N. Y., for defendants Town of Chatham and Town of Canaan.

PALMIERI, District Judge.

The Government's motion for summary judgment pursuant to Rule 56, Fed.R. Civ.P., is granted. Defendants' cross motion for summary judgment is denied.

The Government seeks to foreclose certain federal tax liens outstanding against the defendant taxpayer, Charles E. Heyl, Jr., and against certain real property situated in Columbia County, New York. These liens have been in existence since February 21, 1952, when a tax liability of ...

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