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UNITED STATES v. KOCHER

No. 65 Civ. 1935.

329 F.Supp. 1079 (1971)

UNITED STATES of America, Plaintiff, v. Walter KOCHER, a/k/a Walter A. Kocher, et al., Defendants.

United States District Court, S. D. New York.

May 10, 1971.

Attorney(s) appearing for the Case

Whitney North Seymour, Jr., U. S. Atty., Southern District of New York, for plaintiff; Yale L. Rosenberg, Asst. U. S. Atty., of counsel.

McGuigan & Kilcullen, New York City, for defendants Walter Kocher and Rose Kocher; E. Gayle McGuigan, New York City, of counsel.

Garey & Garey, New York City, for defendants Commercial Bank of Soleure and Eric Kocher.

METZNER, District Judge:

The government seeks partial summary judgment in its action to foreclose tax liens against the property of defendant Walter Kocher.

There is no dispute that the property known as Parcel 1, Parcel 2, Parcel 3, Plot 1 and Plot 2 is held by the taxpayer and his wife as tenants in common. The tax liens were filed on January 13, 1961. On October 18, 1961 Kocher and his wife conveyed the property by a deed from themselves as tenants by the...

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