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GALANTI v. UNITED STATES

Civ. A. No. 148-65.

244 F.Supp. 528 (1965)

Libro J. GALANTI, Plaintiff, v. UNITED STATES of America, and Edward J. Fitzgerald, Jr., District Director of Internal Revenue, Defendants.

United States District Court D. New Jersey.

August 17, 1965.

Attorney(s) appearing for the Case

Louis R. Lombardino, Livingston, N. J., for plaintiff.

David M. Satz, Jr., U. S. Atty., by Barry D. Maurer, Asst. U. S. Atty., for the Government.

WORTENDYKE, District Judge:

In this civil action plaintiff (Galanti) alleges that this Court has jurisdiction under 28 U.S.C. §§ 1340 and 2410 because the action arises under 26 U.S.C. §§ 3401 (d), 3402, 6671 and 6672.

Galanti and his wife own real estate in this District, as tenants by the entirety. The United States of America claims a tax lien upon the property and has recorded a notice of its lien thereon in the office of the Clerk...

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