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UNITED STATES v. HAGE

No. 75-CV-109.

417 F.Supp. 74 (1976)

UNITED STATES of America, Plaintiff, v. James J. HAGE et al., Defendants.

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

May 14, 1976.

Attorney(s) appearing for the Case

James M. Sullivan, Jr., by John Dibianco, U. S. Atty., Syracuse, N. Y., for plaintiff.

Michael E. Getnick of Lockwood & Lockwood, Utica, N. Y., for defendant The Faxton Hospital.

FINDINGS AND CONCLUSIONS

BRIEANT, District Judge.*

By this action filed March 3, 1975, the United States of America sought to assert priority of and foreclose various federal tax liens upon a fund then held by defendant James J. Hage, an attorney. The fund arose out of the settlement of a state court action for personal injuries brought by Mr. Hage for his client, Dorothy Ratcliffe, the taxpayer-debtor, against the Rockford Auto...

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