UNITED STATES of America, Plaintiff,
v.
Naima M. SALEH and Joseph M. Saleh, individually and as Executors of the Estate of Menashi J. Saleh and as Trustees under the last will and testament of Menashi J. Saleh, Joseph Rolnick, Katie Rolnick, Barry Dubin, Lois Dubin, Herman Zell a/k/a Herman Zelkovitz, Marcia Zelkovitz a/k/a Marcia Zell, Continental Searchers, Inc., J & M Land Co., Atlantic City Electric Co., Inc. a/k/a Atlantic Electric Co., Inc., Cumberland County, Mathew Banka, Francine Banka, Howard A. Silvers, Helen V. Silvers, Howard Jeffrey Levin, Carmen Levin, James M. Kirk, Viola E. Kirk, Earl L. Pangburn, Nina Pangburn, Richard Cole, Marian Cole, Richard Tulley, Laura Tulley, Herbert Walter Sheppard, American Theological Institute, K. S. Pascal Bailon, Amy A. Rosalinas Bailon, Howard Lonsk, Gloria Lonsk, Elsa Enzman, Mauvline Stiles, Frank D. Ottinger, Edward J. Gallagher, Robert R. Caudik, Linda M. Caudik, Donn Richard Scharlet, Defendants.
United States District Court, D. New Jersey.https://leagle.com/images/logo.png
July 17, 1980.
July 17, 1980.
Attorney(s) appearing for the Case
Allen R. Mass, Tax Division, Civil Trial Section, U. S. Dept. of Justice, Washington, D. C., for plaintiff.
Jack Plackter, Horn, Kaplan, Goldberg & Gorny, Atlantic City, N. J., for defendants Joseph Rolnick, Katie Rolnick, Barry Dubin, Lois Dubin, Herman Zell a/k/a Herman Zelkovitz, Marcia Zelkovitz, a/k/a Marcia Zell, Continental Searchers, Inc., J & M Land Co., American Theological Institute, Howard Lonsk and Gloria Lonsk.
John Aleli, Steedle, Megargee, Youngblood, Franklin & Corcoran, Pleasantville, N. J., for defendant Atlantic City Elec. Co., Inc. a/k/a Atlantic Elec. Co., Inc.
Cumberland County, Cumberland County Court House, Bridgeton, N. J., pro se.
William R. Serber, Kirkman, Mulligan, Bell & Armstrong, Atlantic City, N. J., for defendants Mathew Banka, Francine Banka, James M. Kirk, Viola E. Kirk, Earl L. Pangburn, Nina Pangburn, Richard Cole, Marian Cole, Richard Tulley, Laura Tulley, Herbert Walter Sheppard, K. S. Pascal Bailon, Amy A. Rosalinas Bailon, Elsa Enzman, Mauvline Stiles, Edward J. Gallagher and Donn Richard Scott.
Steven Antonelli, Lipman, Antonelli, Batt & Dunlap, Vineland, N. J., for defendants Robert Caudill and Linda Caudill.
Howard A. Silvers, pro se.
Helen V. Silvers, pro se.
Howard Jeffrey Levin, pro se.
Carmen Levin, pro se.
Frank D. Ottinger, pro se.
United States District Court, D. New Jersey.
OPINION
GERRY, District Judge.
FACTS
This is an action to foreclose so-called "special" estate tax liens imposed under 26 U.S.C. § 6324(a)(1). Decedent Menashi J. Saleh died on December 26, 1969; he was a resident of the State of New York. His will was admitted to probate on January 15, 1970. The United States made assessments against the estate's executors on May 7, 1971, and on March 5, 1974, in the amount of $149,918.46; those assessments...
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