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U.S. v. WERNER

No. 93 Civ. 4404 (KMW).

857 F.Supp. 286 (1994)

UNITED STATES of America, Plaintiff, v. William WERNER; Maribeth Werner; Mercotrust Limited, a/k/a Mercotrust Aktiengesellschaft, as Trustee of the Casa Trust, a purported Liechtenstenian trust; Glenn Werner, Debi Neustadter, Rick Werner, Cori Werner, and David Boland, as court-appointed receiver of the assets of William Werner, Defendants.

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

June 20, 1994.

Attorney(s) appearing for the Case

Manvin S. Mayell, Asst. U.S. Atty., Mary Jo White, U.S. Atty., New York City, for plaintiff.

A. Mitchell Green, Robinson, Brog, Leinwand, Reich, Genovese & Gluck, pro se.

MEMORANDUM OPINION AND ORDER

KIMBA M. WOOD, District Judge.

The United States of America ("the government") brought this action to reduce to judgment assessments of unpaid federal income tax liabilities of William and Maribeth Werner ("the Werners"), and to foreclose federal tax liens upon two classes of assets allegedly owned by the Werners: (1) assets held in a Liechtenstein trust known as the "Casa Trust,...

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