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UNITED STATES v. WEBB

No. 77-1573.

595 F.2d 203 (1979)

UNITED STATES of America, Appellee, v. William Harlin WEBB and Storage & Rental Company of Arlington, Inc., a corporation, Appellants.

United States Court of Appeals, Fourth Circuit.

Decided March 30, 1979.

Attorney(s) appearing for the Case

Nathan L. Silberberg, Arlington, Va. (Howard B. Silberberg, Arlington, Va., on brief), for appellants.

Philip I. Brennan, Atty., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Michael L. Paup, Attys., Tax Division, Dept. of Justice, Washington, D. C., Jervis S. Finney, U. S. Atty. and Gerard P. Martin, Asst. U. S. Atty., Baltimore, Md., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, WIDENER and HALL, Circuit Judges.

WIDENER, Circuit Judge:

This appeal is from a judgment of the district court in favor of the United States foreclosing a judgment lien upon 86.22 acres of real property located in Charles County, Maryland, and ordering that such property be sold at public auction.1 The appellants, William H. Webb and Storage & Rental Company of Arlington, Inc., contest that part of the district court's order designating the manner in which the proceeds...

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