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UNITED STATES v. LELAND DOOR COMPANY

Civ. A. No. 25208.

243 F.Supp. 918 (1965)

UNITED STATES of America, Plaintiff, v. LELAND DOOR COMPANY, a corporation, Louis F. Davis, Trustee, Township of Suttons Bay, Michigan, Village of Suttons Bay, Michigan, Michigan Employment Security Commission, Michigan Corporation and Securities Commission, and Michigan Department of Revenue, Defendants.

United States District Court E. D. Michigan, S. D.

May 12, 1965.

Attorney(s) appearing for the Case

Robert F. Ritzenhein, Asst. U. S. Dist. Atty., Detroit, Mich., Stephen G. Furth, Atty., Dept. of Justice, Washington, D. C., for the Government.

Frank E. Kenney and G. Wm. Brossard, of Kenney, Rockwell, Kenney & Chapman, Detroit, Mich., for Leland Door and Louis F. Davis, trustee.

Philip A. Clancey of Aylsworth & Clancey, Traverse City, Mich., for Township and Village of Suttons Bay, Mich.

Frank J. Kelley, Atty. Gen. of Mich., George M. Blaty, Asst. Atty. Gen., Detroit, Mich., for Mich. Emp. Sec. Commission.

William R. Rudell, Kelley & Hector Cisneros, Detroit, Mich., for Mich. Corporation and Securities Commission and Mich. Dept. of Revenue.

MACHROWICZ, District Judge.

This is an action instituted by the United States of America to foreclose its tax liens against a fund held by defendant, Louis F. Davis, as trustee under a trust mortgage for the benefit of creditors, of assets of the defendant-taxpayer, Leland Door Company. Davis was appointed trustee for the purpose of liquidating the Leland Door Company and presently holds a balance of Twenty-two Thousand Two Hundred Eight-four and 12/100 Dollars, ...

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