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UNITED STATES v. DAVIS

Civ. No. 23847.

247 F.Supp. 84 (1965)

UNITED STATES of America, Plaintiff, v. Louis F. DAVIS, Trustee, Midwest Steel Fabricators, Inc., County of Wayne, Michigan Corporation and Securities Commission, Michigan Department of Revenue, Michigan Employment Security Commission, Defendants.

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

October 7, 1965.

Attorney(s) appearing for the Case

Lawrence Gubow, Robert F. Ritzenhein, Detroit, Mich., for plaintiff.

Kenney, Rockwell, Kenney & Chapman, Detroit, Mich., for defendants Louis Davis and Midwest Steel Fabricators, Inc.

Burns, Boigon & Winston, Detroit, Mich., for defendant Midwest Steel Fabricators, Inc.

Sam'l H. Olsen, Aloysius J. Suchy and William F. Koney, Detroit, Mich., for defendant County of Wayne.

Frank J. Kelley, Francis Edwards and Philip Wuntner, Detroit, Mich., for defendants Mich. Corp. and Securities Comm., Mich. Dept of Revenue and Mich. Employment Security Comm.

KAESS, District Judge.

This is an action instituted by the United States of America to foreclose certain tax liens against a fund held by defendant Louis F. Davis, as Trustee, of assets of the defendant-taxpayer, Midwest Steel Fabricators, Inc., under a trust mortgage for the benefit of creditors of assets.

The trust mortgage was executed on April 29, 1961, for the purpose of completing existing contracts and liquidating the company. The Trustee carried out...

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