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UNITED STATES v. UNITED BANKS OF DENVER

No. 75-1273.

542 F.2d 819 (1976)

UNITED STATES of America, Plaintiff-Appellant, v. UNITED BANKS OF DENVER, as Trustee of the Trust created by the Last Will of Carl J. Martinson, and William Arthur Martinson, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

Decided October 6, 1976.

Attorney(s) appearing for the Case

James F. Shepherd, Washington, D. C. (James L. Treece, U. S. Atty., Denver, Colo., of counsel, Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., Crombie J. D. Garrett, Karl Schmeidler, and John G. Manning, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for plaintiff-appellant.

Gene W. Reardon, Denver, Colo. (Reardon, Reardon & Reardon, a Professional Corporation, Denver, Colo., of counsel, on the brief), for defendants-appellees.

Before LEWIS, Chief Judge, and BREITENSTEIN and McWILLIAMS, Circuit Judges.

McWILLIAMS, Circuit Judge.

The issue as posed by the parties is whether the taxpayer's interest in a trust fund established by his father's will constitutes "property" or "rights to property" to which a federal tax lien may attach under Section 6321 of the Internal Revenue Code of 1964. As will be developed, we view the issue before us to be much narrower. In any event, the trial court held that the taxpayer's interest under his father's will did not constitute either...

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