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UNITED STATES v. BRAND

No. C71-85.

346 F.Supp. 279 (1972)

UNITED STATES of America, Plaintiff, v. Steven M. BRAND and Susan Brand, Defendants.

United States District Court, N. D. Ohio, E. D.

May 30, 1972.

Attorney(s) appearing for the Case

Robert Bauer, Asst. U. S. Atty., Cleveland, Ohio, for plaintiff.

Harlan Pomeroy, Cleveland, Ohio, for defendants.

MEMORANDUM

BEN C. GREEN, District Judge:

This action was brought on October 9, 1970:

. . . to obtain a judgment against defendants for certain unpaid federal tax liabilities of Milton Brand, a resident of Miami Beach, Florida. Such unpaid federal tax liabilities are collectible from the defendants by virtue of a fraudulent conveyance of certain real property hereinafter described.

The defendants, Steven M. and Susan Brand, are the son and...

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