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UNITED STATES v. WAITE, INC.

Civ. A. No. 77-13.

480 F.Supp. 1235 (1979)

UNITED STATES of America, Plaintiff, v. WAITE, INC., f/k/a C. F. Waite, Inc., Otto F. Hunger, Atlantic Richfield Company, City of Pittsburgh—Department of City Treasurer, Commonwealth of Pennsylvania—Department of Revenue, Bureau of Liquid Fuels Tax, Bureau of Corporation Taxes, Bureau of Personal Income Tax, Bureau of County Collections and Bureau of Taxes for Education, and Commonwealth of Pennsylvania—Department of Labor and Industry, Defendants.

United States District Court, W. D. Pennsylvania.

December 4, 1979.

Attorney(s) appearing for the Case

Mikal H. Frey, Tax Div., Justice Dept., Washington, D. C., for plaintiff.

Joseph E. Schmitt, Stonecipher, Cunningham, Beard & Schmitt, Pittsburgh, Pa., for Atlantic Richfield Co.

John J. Kennedy, Jr., Deputy Atty. Gen., Pittsburgh, Pa., for the Commonwealth.

OPINION

SNYDER, District Judge.

This is an action on a case stated to reduce to judgment federal tax assessments against the Defendant Waite, Inc., formerly known as C. F. Waite, Inc., and to foreclose the federal tax lien in an amount in excess of $39,000 against the real property of Waite, Inc. located at Smallman Street and Haslett Way in Pittsburgh, Allegheny County, Pennsylvania. Other lien creditors of Waite, Inc. have been joined. The Court has now...

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