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UNITED STATES v. MARTIN

No. 74 Civ. 3166 (MP).

395 F.Supp. 954 (1975)

UNITED STATES of America, Plaintiff, v. Harry MARTIN, a/k/a St. Julian Harrison, a/k/a Harry Walters, a/k/a Harry Harrison, et al., Defendants.

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

June 19, 1975.

Attorney(s) appearing for the Case

Paul J. Curran, U. S. Atty. for the Southern District of New York by Frederick P. Schaffer, Asst. U. S. Atty., for the United States.

Louis Bender, New York City, for defendant Harry Martin.

Adrian P. Burke, Corp. Counsel, City of New York by Milton Bader, New York City, for defendants.

OPINION

POLLACK, District Judge.

Plaintiff, the United States of America, moves pursuant to Fed.R.Civ.P. 56 for summary judgment of foreclosure of liens and sale of the real property of defendant, Harry Martin. The liens derive from income tax jeopardy assessments issued on April 17, 1961 relating to the tax years 1958 and 1959. A money judgment against Martin based on the same jeopardy assessments was heretofore...

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