Hoye

A second addendum to the Memorandum of Decision becomes necessary because proposed findings of fact, conclusions of law and judgment point up an important facet of the controversy which was not fully developed at the trial or then fully appreciated or definitively ruled upon by the trial Judge. The case was litigated principally upon the issue of whether the United States in giving a Notice of Levy to secure payment of delinquent income tax upon the monies, credits, etc., due a Municipal employee and in possession of a Municipal government was obligated to proceed as an ordinary creditor. The Court is satisfied that its decision of this element of the case as set forth in the Memorandum of Decision is valid.

At the time of trial and decision it appeared that the contention was that Section 6332 of Title 26 United States Code simply had the effect of fixing liability for the tax and interest upon defendant Hoye should the United States fail to collect the tax owed by defendant in intervention Richard A. Westberg by reason of Hoye’s failure or refusal to honor the levy. It should be said that the Amended Complaint in Intervention does not exclude the theory that Hoye, the City…