UNITED STATES of America, Plaintiff,
v.
Eleanor P. SINCLAIR, as Executrix of the Estate of Claude Beresford Pearce, et al., Defendants.
United States District Court, D. Delaware.https://leagle.com/images/logo.png
September 14, 1972.
September 14, 1972.
Attorney(s) appearing for the Case
Norman Levine, U. S. Atty., Wilmington, Del., and John M. Wood, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., of counsel, for plaintiff.
Bruce M. Stargatt, and Ben T. Castle, of Young, Conaway, Stargatt & Taylor, Wilmington, Del., appearing specially for the Estate of Claude Beresford Pearce, and Robert H. Kapp, of Hogan & Hartson, Washington, D. C., of counsel.
James M. Tunnell, Jr. of Morris, Nichols, Arsht & Tunnell, Wilmington, Del., for defendant, U. S. Steel Corp.
McMillan, Binch, Toronto, Ontario, for defendants, The Royal Bank of Canada, and Roytor & Co.
United States District Court, D. Delaware.
OPINION
LATCHUM, District Judge.
This case is presently before the Court on the motion1 of the Estate of Claude Beresford Pearce ("the Estate") to quash the Court's order of April 30, 1971 which sequestered shares of common stock of the United States Steel Corporation ("U.S. Steel") registered in the name of the Estate. The Estate advances four grounds for the invalidity of the sequestration order: (1) The shares of stock which...
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