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UNITED STATES v. MAC CEMENT FINISHING CORP.

No. 77-CV-134.

546 F.Supp. 52 (1982)

UNITED STATES of America, Plaintiff, v. MAC CEMENT FINISHING CORPORATION, V. Brown Floor, Inc. and Thaddeus E. Dziergas, Defendants.

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

June 18, 1982.

Attorney(s) appearing for the Case

Stephen T. Lyons, Dept. of Justice, Tax Div., Washington, D.C., for plaintiff.

Peter P. Panels, Panels & Panels, Syracuse, N.Y., for defendant V. Brown Floors, Inc.

MEMORANDUM-DECISION and ORDER

MINER, District Judge.

In this action the Government seeks to reduce to judgment an outstanding federal tax liability of defendant Mac Cement Finishing Corporation (hereinafter "Mac"), to foreclose federal tax liens against certain real property located at Syracuse, New York, and to obtain a deficiency judgment against Mac for such part of the tax liability as remains unsatisfied...

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