UNITED STATES v. BALDWIN

[Misc. No. 3, September Term, 1978.]

283 Md. 586 (1978)

391 A.2d 844

UNITED STATES OF AMERICA v. WILLIAM W. BALDWIN ET AL.

Court of Appeals of Maryland.

Decided October 10, 1978.


Attorney(s) appearing for the Case

Richard Farber, with whom were M. Carr Ferguson, Assistant Attorney General, Gilbert E. Andrews, Crombie J.D. Garrett and Russell T. Baker, Jr., United States Attorney, on the brief, for appellant.

Herman B. Rosenthal, with whom were Robert P. Mittelman, Semmes, Bowen & Semmes and Lawrence Perin on the brief, for appellee Mercantile-Safe Deposit and Trust Company. No brief filed on behalf of other appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, LEVINE, ELDRIDGE, ORTH and COLE, JJ.


MURPHY, C.J., delivered the opinion of the Court.

The United States instituted a civil action in the United States District Court for the District of Maryland on December 19, 1975 to enforce federal tax liens on the assets of a trust of which appellee Mercantile-Safe Deposit and Trust Company (the Bank) is the trustee, and to obtain judgment for income taxes, with penalties and interest, against appellee William W. Baldwin. On September 29, 1976, the court granted...

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