UNITED STATES
v.
KENSINGTON SHIPYARD & DRYDOCK CORPORATION et al.
Circuit Court of Appeals, Third Circuit.https://leagle.com/images/logo.png
Argued May 4, 1948.
Decided June 30, 1948.
Attorney(s) appearing for the Case
Hyman Zuckerman, of Philadelphia, Pa. (Alexander N. Rubin and Goff & Rubin, on the brief), all of Philadelphia, Pa., for appellant.
William B. Waldo, of Washington, D. C., (Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, George A. Stinson and C. Moxley Featherston, Sp. Assts. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty, both of Philadelphia, Pa., on the brief), for United States.
Thomas C. Egan, of Philadelphia, Pa., for receivers of Kensington Shipyard & Drydock.
Richard E. Wellford, of Washington, D. C., Mark Willcox, Jr., and MacCoy, Brittain, Evans & Lewis, all of Philadelphia, Pa. (James S. Clifford, Jr., of Philadelphia, Pa., on the brief), for Primary and Ancillary Receivers of Aerodynamic Research Corporation.
William T. Campbell, of Philadelphia, Pa., (Herbert A. Barton and Swartz, Campbell & Henry, all of Philadelphia, Pa., on the brief), for Maryland Casualty Co.
Before McLAUGHLIN and O'CONNELL, Circuit Judges, and RODNEY, District Judge.
Circuit Court of Appeals, Third Circuit.
McLAUGHLIN, Circuit Judge.
This appeal is from an order denying appellant's motion to dismiss the government's action under Section 3678 of the Internal Revenue Code, 26 U.S.C.A.Int. Rev.Code, § 3678,1 to enforce the tax lien of the United States for over $2,000,000 against Kensington Shipyard and Drydock Corporation, a Pennsylvania corporation, and its parent company, Aerodynamic Research...
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