UNITED STATES of America, Plaintiff
v.
CODE PRODUCTS CORPORATION et al., Defendants.
United States District Court E. D. Pennsylvania.https://leagle.com/images/logo.png
January 28, 1963.
January 28, 1963.
Attorney(s) appearing for the Case
Drew J. T. O'Keefe, U. S. Atty., Philadelphia, Pa., James F. Shepherd, U. S. Atty., Tax Division, Washington, D. C., for plaintiff.
William Hagan, Philadelphia, Pa., for Internal Revenue Service.
Walter Stein, Philadelphia, Pa., for receiver.
Edward Greb Bauer, Jr., City Sol., Philadelphia, Pa., Harry Wolov, Asst. City Sol., Philadelphia, Pa., for City of Philadelphia.
Minturn T. Wright, III, Dechert, Price & Rhoads, Philadelphia, Pa., for Philip Price and Eli Kirk Price, III, Trs. u/w Eli Kirk Price.
Samuel Abramson, Philadelphia, Pa., for Herbert Scharf.
Milton H. Weissman, Stephen D. Rudman, Weissman & Kozart, Philadelphia, Pa., for Nicholas Lix.
Sol Spiegel, Spiegel & Highley, Philadelphia, Pa., for Sally Sheerr.
Joseph Alessandroni, Sr., Philadelphia, Pa., for Morgan J. Lewis.
Minturn T. Wright, III, Philadelphia, Pa., for Mildred C. Marshall and Edward E. Marshall, Jr., Trs. for Estate of Edward D. Marshall.
Marvin J. Levin, Freedman, Landy & Lorry, Philadelphia, Pa., for Robert Sheerr.
Walter E. Alessandroni, Atty. Gen., Commonwealth of Pennsylvania, Harrisburg, Pa., Morley W. Baker, Asst. Atty. Gen., Commonwealth of Pennsylvania, Harrisburg, Pa., Charles P. Mirarchi, Sr., Sp. Asst. to Atty. Gen., Philadelphia, Pa., for the Commonwealth.
United States District Court E. D. Pennsylvania.
KIRKPATRICK, District Judge.
The transactions which lie at the base of this controversy are rather complicated and I will not attempt to state more than such facts as appear to me to be necessary to its decision.
The proceeding is a civil action brought by the United States on August 7, 1957, for judgment against Code Products Corporation for outstanding federal tax assessments and for foreclosure, alleging the insolvency of the taxpayer. On August 27, 1957...
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