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U.S. v. PEABODY CONST. CO., INC.

No. Civ.A. 0211796RWZ.

392 F.Supp.2d 36 (2005)

UNITED STATES of America v. PEABODY CONSTRUCTION COMPANY, INC., et al.

United States District Court, D. Massachusetts.

February 24, 2005.

Attorney(s) appearing for the Case

Lydia D. Bottome, U.S. Department of Justice Trial Attorney, Tax Division, Washington, DC, Barbara Healy Smith, United States Attorney's Office John Joseph Moakley Federal Courthouse, Boston, MA, for Plaintiff.

John J. Spignesi, Andover, MA, for Defendant.

MEMORANDUM OF DECISION

ZOBEL, District Judge.

Peabody Construction Company, Inc. ("Peabody") owed $27,642.32 to Baldwin Steel ("Baldwin") as payment for subcontracting work. In turn, Baldwin owed $31,185.60 to Trustees of the Iron Workers District Council of New England Pension, Health and Welfare, Annuity, Vacation and Education Funds (the "Trustees") in employer contributions under the Employee Retirement...

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