[Download] "United States America v. Ames R. Coson" by United States Court of Appeals for the Ninth Circuit # Book PDF Kindle ePub Free

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eBook details

• Title: United States America v. Ames R. Coson
• Author : United States Court of Appeals for the Ninth Circuit
• Release Date : January 23, 1961
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 73 KB

Description

Coson, as plaintiff, filed his complaint in the court below alleging that he was the owner of certain described real property in Los Angeles County, California; that the defendant United States claimed an interest in and to that property by virtue of its filing on November 15, 1955, in the office of the County Recorder of that County, of a notice of federal tax lien No. 42005, for Federal Withholding taxes, Federal Insurance Contributions Act taxes for the second and third quarters of 1955, and Federal Excise Cabaret taxes for the months of July and August, 1955, amounting, altogether, to the sum of $133,691.80. He alleged that the Governments claim of lien was invalid for two reasons: first, because plaintiff had never been a general partner in Moulin Rouge (the partnership which operated the hotel and gambling establishment at Las Vegas, Nevada, whose operation gave rise to the taxes referred to); and second, for the reason that the defendant had never demanded that plaintiff pay the taxes referred to or any portion thereof as required by Title 26 U.S.C. ? 3670.

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