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UNITED STATES v. PERPETUAL HELP'S BOYS HOME

Civ. A. Nos. 76-C-193, 77-C-34.

451 F.Supp. 270 (1978)

UNITED STATES of America, Plaintiff, v. PERPETUAL HELP'S BOYS HOME, also known as Perpetual Help's Society, Inc., Helen Grammer, Security Savings and Loan Association, Rudolph A. Zivnuska, Executor of the Estate of Flora A. Zivnuska, Deceased, Milwaukee Home for Aged Jews, also known as Jewish Home for the Aged and the City of Milwaukee, Defendants. Helen GRAMMER, Plaintiff, v. UNITED STATES of America, Perpetual Help's Boys Home, a/k/a Perpetual Help's Society, Inc., Clyde J. Sarzin, Max Owens, Theo L. Kahn, Ludwig Kahn and Bertha Kahn, co-partners doing business as U. S. Surplus Stores, Dernehl-Taylor Co., Inc. and City of Milwaukee, Defendants.

United States District Court, E. D. Wisconsin.

May 15, 1978.

Attorney(s) appearing for the Case

James B. Brennan, City Atty., by Walter J. Schutz and Gerald V. Kortsch, Asst. City Attys., Milwaukee, Wis., for City of Milwaukee.

Earl J. Kuehl, Milwaukee, Wis., for Helen Grammer.

William J. Mulligan, U.S. Atty., by John A. Nelson, Asst. U.S. Atty., Milwaukee, Wis., for United States of America; Gerald A. Kafka, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., of counsel.

Noreen G. Bengston, Madison, Wis., for Perpetual Help's Boys Home & Rudolph Zivnuska.

DECISION AND ORDER

REYNOLDS, Chief Judge.

United States v. Perpetual Help's Boys Home, et al., C.A. No. 76-C-193, is an action to foreclose federal tax liens and to collect unpaid federal taxes allegedly owing from the defendant Perpetual Help's Boys Home, a/k/a Perpetual Help's Society, Inc. ("Boys Home"), to the plaintiff United States. The other defendants, including Helen Grammer, are persons who have or may claim some interest in the property...

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