[DOWNLOAD] "Ruth A. Nason & Another v. John J. Taylor" by Supreme Judicial Court of Massachusetts * Book PDF Kindle ePub Free
eBook details
- Title: Ruth A. Nason & Another v. John J. Taylor
- Author : Supreme Judicial Court of Massachusetts
- Release Date : January 04, 1966
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
In an equity proceeding by a tenant, in which the United States intervened, to determine to whom the plaintiff should pay rent after she had been notified of a levy on rent owed by her to her landlord for Federal taxes owed by him, the Judge, upon determining that the Federal tax lien was valid, had no power to allow as a deduction from the rent payable to the United States by the plaintiff the amount of a claim against her for an attorney's fee and costs which arose subsequent to the date when the tax lien was perfected. Nason was tenant of premises owned by Taylor and his wife. Taylor owed about $2,000 to the United States for tax obligations. Nason was given notice of a Treasury Department levy on rents owed by her to Taylor. She paid to the Internal Revenue Service $400 of the amount owed but refused thus to pay a $1,200 balance. One Gordon, purported transferee of the property from the Taylors, asserts claims to the balance.
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