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U.S. v. UPTON

Civ. No. 3:92cv524 (PCD).

841 F.Supp. 40 (1993)

UNITED STATES of America v. Ross P. UPTON, Amelia A. Upton, and James T. Upton.

United States District Court, D. Connecticut.

December 28, 1993.

Attorney(s) appearing for the Case

H. Gordon Hall, U.S. Attorney's Office, New Haven, CT, Keith V. Morgan, U.S. Dept. of Justice, Washington, DC, for the U.S.

RULING ON PENDING MOTIONS

DORSEY, District Judge.

The United States seeks to collect from defendant Ross P. Upton unpaid federal taxes in the amount of $172,367.83, pursuant to § 7401 of the Internal Revenue Code. Plaintiff also seeks to set aside allegedly fraudulent conveyances of property by Ross Upton to defendants Amelia A. Upton and James Upton. Defendants have moved to discharge lis pendens, to dismiss the complaint, and for summary judgment...

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