GLOBE PRODUCTS CORPORATION v. UNITED STATES

Civ. No. Y-74-842.

386 F.Supp. 319 (1974)

GLOBE PRODUCTS CORPORATION v. UNITED STATES of America et al.

United States District Court, D. Maryland.

November 26, 1974.


Attorney(s) appearing for the Case

Harry D. Shapiro, Baltimore, Md., for plaintiff.

Richard F. Mitchell, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendants.


JOSEPH H. YOUNG, District Judge.

This is a suit to enjoin the collection of a tax and to quiet title to property of the taxpayer on which the Government is threatening to levy to satisfy the tax. For the reasons discussed below, the injunction sought by plaintiff may not issue, and the Government's motion for summary judgment will be granted.

During the years 1959 through 1962, Globe Products, Inc., (Globe) was one of forty-two wholly-owned subsidiaries of...

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