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UNITED STATES v. HADDIX & SONS, INC.

No. 22748.

252 F.Supp. 634 (1966)

UNITED STATES of America, George S. McIntyre and National Bank of Detroit, Plaintiffs, v. HADDIX & SONS, INC., and Haddix & Sons Elevators, Inc., Defendants.

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

March 22, 1966.

Attorney(s) appearing for the Case

John H. Shepherd, Detroit, Mich., for the United States.

Philip Costello, Weipert & Costello, Monroe, Mich., for receiver.

M. S. Klein, Flint, Mich., receiver.

William R. Ruddell, Asst. Atty. Gen., Detroit, Mich., for the State of Michigan.

FREEMAN, District Judge.

In this case involving competing claims to property in receivership, the State of Michigan, Department of Revenue, has asserted a claim for use taxes and business activities taxes, the liens for which became effective under Michigan law prior to the date of receivership on July 11, 1962. The total amount of the claim for use taxes is $3803.79, including interest, and the total claim for business activities taxes is $266.86, with interest included...

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