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UNITED STATES v. DEGROFT

Civ. A. No. R-81-652.

539 F.Supp. 42 (1981)

UNITED STATES of America, Plaintiff, v. Jacqueline C. Maiorana DEGROFT, Defendant.

United States District Court, D. Maryland.

November 24, 1981.

Attorney(s) appearing for the Case

William C. Rogers, Jr., Robert J. Parsons, II, Rogers, Moore & Rogers, Baltimore, Md., for defendant Degroft; Marcus J. Williams, Berlin, Md., of counsel.

Kenneth D. Pezzulla, Towson, Md., Russell G. DeVoe, Jr., Baltimore, Md., for defendant Maiorana.

Judith A. Levinthal, Gregory S. Hrebiniak, Trial Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., Ellen L. Hollander Asst. U. S. Atty., Baltimore, Md., for the government.

MEMORANDUM AND ORDER

RAMSEY, District Judge.

Presently before the Court in this case is defendant's amended motion to dismiss.1 The motion has been fully briefed2 and was addressed by counsel at a hearing held on September 11, 1981. For the reasons detailed below, defendant's motion to dismiss is denied.

Plaintiff brought this action seeking to establish the liability of the defendant as a...

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