1. Home
  2. Browse Decisions
  3. F.2d
  4. 558 F.2d
  5. 558 F.2d 1165 (1977)
 

UNITED STATES v. RITTER

No. 76-1867.

558 F.2d 1165 (1977)

UNITED STATES of America, Appellant, v. Wanda Lee RITTER, as Administratrix, Estate of Don McClintock Ritter, Jr., Deceased, as Guardian of William John Ritter, Deborah Kay Ritter, Charles Lloyd Ritter, III, and Mark Ritter, and Individually, William John Ritter, Deborah Kay Ritter, Charles Lloyd Ritter, III, Mark Ritter, Individually as the five heirs at law and next of kin of Don McClintock Ritter, Jr., Deceased, William R. Ritter, Individually, and First Huntington National Bank, as trustee u/i dated July 6, 1955 made by them and Mildred S. Ritter, Lloyd Ritter, Jr., Don McClintock Ritter, Sr., and Don McClintock Ritter, Jr., and Mildred S. Ritter, Lloyd Ritter, Jr., and Don McClintock Ritter, Sr., Appellees.

United States Court of Appeals, Fourth Circuit.

Decided July 21, 1977.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Robert A. Bernstein, Attys., Tax Div., Dept. of Justice, Washington, D. C., John A. Field, III, U. S. Atty., Robert B. Allen, Asst. U. S. Atty., Charleston, W. Va., on brief), for appellant.

Charles E. Heilmann, Huntington, W. Va. (Robert H. Burford, Beckett, Burford & James, Huntington, W. Va., on brief), for appellees.

Before CRAVEN and WIDENER, Circuit Judges, and WILLIAMS, District Judge.

CRAVEN, Circuit Judge:

In the district court, the United States sought to foreclose tax liens which encumber personalty allegedly belonging to the deceased taxpayer's estate. The district court entered summary judgment against the United States, concluding that the property in question was not an asset of the estate since it had passed directly to the taxpayer's heirs. We do not regard the court's conclusion as a sufficient warrant for its result; and, for the reasons...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases