JOSEPH R. PIONTEK AND DIANA L. PIONTEK, HIS WIFE, AND PINECONE MEADOW, INC., PLAINTIFFS,
v.
ARMAND CERITANO, SOMERS K. STEELMAN, INTERNAL REVENUE SERVICE, FEDERAL DEPOSIT INSURANCE CORPORATION AND TANNENBAUM & MILASK, INC., DEFENDANTS, FIDELITY BANK, DEFENDANT-RESPONDENT, UNITED STATES OF AMERICA, APPELLANT, ROBERT J. SEAMAN, LAWRENCE M. VECCHIO, RESPONDENTS.
Superior Court of New Jersey, Appellate Division.https://leagle.com/images/logo.png
Argued January 27, 1981.
Decided February 13, 1981.
Attorney(s) appearing for the Case
Joan I. Oppenheimer, Trial Attorney, Tax Division, United States Department of Justice, argued the cause for appellant, United States of America (M. Carr Ferguson, Assistant Attorney General, and Gilbert E. Andrews and William S. Estabrook, Tax Division, Department of Justice, attorneys; Robert J. DelTufo, United States Attorney, of counsel).
William F. Hyland, Jr. argued the cause for respondent Fidelity Bank (Brandt, Haughey, Penberthy, Lewis & Hyland, attorneys).
Lawrence M. Vecchio, respondent, argued the cause pro se.
Robert J. Seaman, respondent, filed a pro se brief.
Before Judges MICHELS, KOLE and ARD.
Superior Court of New Jersey, Appellate Division.
The opinion of the court was delivered by KOLE, J.A.D.
The factual summary that follows suffices for the purpose of this opinion.
In August 1974 plaintiffs (hereafter, the Pionteks) purchased a tavern from defendants Ceritano and Steelman. The purchase price of $250,000 included a $102,397 promissory note of the Pionteks in favor of these defendants. At some point after the purchase of the tavern the Pionteks...
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