District Court, E.D. New York September 10, 1981, 77 C 2163 (United States v. Colby Academy)

MEMORANDUM AND ORDER

NEAHER, District Judge.

This is an action brought by the United States of America (“the government”) to enforce certain tax liens assessed against taxpayer-defendant Colby Academy (“Colby”). The liens amount to over $33,000, but the real purpose of this action is to determine who is entitled to the sum of $11,-333.