CARTER v. CARTER

Civ. A. No. 87-1021-A.

681 F.Supp. 323 (1988)

Carole Vandergrift CARTER, Plaintiff, v. William Douglas CARTER and T-Cas of America, Inc., Defendants, v. UNITED STATES of America, Intervenor.

United States District Court, E.D. Virginia, Alexandria Division.

March 8, 1988.


Attorney(s) appearing for the Case

John F. McGinley, Alexandria, Va., for plaintiff.

Jeffrey B. Rice, Fairfax, Va., for defendant Carter.

John E. Harrison, McLean, Va., for defendant T-Cas America.

Nash Schott, Asst. U.S. Atty., Alexandria, Va., for intervenor.


MEMORANDUM OPINION

ELLIS, District Judge.

Introduction

In this case, a federal tax claim and a prior judgment lien compete for the same assets. The case has an involved history; it grows out of an apparently hotly contested divorce action. The government's claim is based on federal income tax deficiencies assessed initially against the husband and wife, defendant William D. Carter and complainant Carole V. Carter. Defendant T-CAS

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