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ALIOTO v. UNITED STATES

Nos. C-81-2143 RPA, C-82-0475 RPA and C-82-0919 RPA.

593 F.Supp. 1402 (1984)

John I. ALIOTO, Plaintiff, v. UNITED STATES of America, Defendant. UNITED STATES of America, Plaintiff, v. Richard F. BROUDE, et al., Defendants. UNITED STATES of America, Plaintiff, v. UNION BANK, Defendant.

United States District Court, N.D. California.

August 9, 1984.

Attorney(s) appearing for the Case

Joseph Alioto, Alioto & Alioto, San Francisco, Cal., for plaintiff.

Jeffrey S. Niesen, U.S.Atty., San Francisco, Cal., for United States.

Bernard Petrie, San Francisco, for Hitt & Devereaux.

OPINION AND ORDER

AGUILAR, District Judge.

The above-captioned cases all revolve around the bankruptcy of the Pacific Far East Lines (hereinafter "PFEL") and the company's non-payment of payroll taxes withheld during the fourth quarter of 1977 and the first quarter of 1978. On November 10, 1983, the Court heard argument on a number of motions for summary judgment. Since the hearing, the Court has re-read the...

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