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UNITED STATES v. WELSH

Civ. A. No. 66-797.

305 F.Supp. 456 (1969)

UNITED STATES of America, Plaintiff, v. Robert J. WELSH, Springfield Freight Lines, Inc., Arthur M. Marshall, Hennis Freight Lines, Inc., Joseph R. Savoy, and Leonard S. Michelman, Defendants.

United States District Court D. Massachusetts.

October 15, 1969.

Attorney(s) appearing for the Case

Herbert F. Travers, Jr., U. S. Atty., Joseph A. Lena, Asst. U. S. Atty., for plaintiff.

David M. Marshall, Springfield, Mass., for Arthur M. Marshall and Hennis Freight Lines, Inc.

Leonard S. Michelman, Springfield, Mass., for Joseph R. Savoy.

Fernand R. Ducharme, Holyoke, Mass., for Springfield Freight Lines, Inc.

David Burres, Springfield, Mass., for Robert J. Welsh.

Leonard S. Michelman, Springfield, Mass., pro se.

OPINION

JULIAN, District Judge.

This is a civil action in which the United States, plaintiff, seeks to reduce to judgment certain federal tax liabilities assessed against the defendant Robert J. Welsh, and to foreclose federal tax liens against certain brokerage commissions owed to the defendant Welsh by the defendant Springfield Freight Lines, Inc. ("Springfield") and the defendant Hennis Freight Lines, Inc...

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