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MAGAVERN v. UNITED STATES

No. 362, Docket 76-6111.

550 F.2d 797 (1977)

Samuel D. MAGAVERN, as Executor and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 24, 1977.

Attorney(s) appearing for the Case

Samuel D. Magavern, Buffalo, N. Y. (Magavern, Magavern, Lowe, Beilewich & Dopkins, Charles B. Draper, Buffalo, N. Y., of counsel), for plaintiff-appellant.

Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Ernest J. Brown, Attys., Washington, D. C., on the brief, Richard J. Arcara, U. S. Atty., Buffalo, N. Y., of counsel), for defendant-appellee.

Before MOORE, OAKES and TIMBERS, Circuit Judges.

MOORE, Circuit Judge:

This case arises out of the efforts of the Internal Revenue Service to satisfy an outstanding tax assessment by levying on what it asserts is the taxpayer's interest in a testamentary trust established by his mother. The dollar amount being contested is relatively small, the parties having stipulated that the Government seeks to acquire only approximately $2300. The legal issues confronted, however, are nonetheless significant.

I.

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