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U.S. v. POTEMKEN

No. 87-1616.

841 F.2d 97 (1988)

UNITED STATES of America, Plaintiff-Appellant, v. Bertram L. POTEMKEN, individually: personal representative of the Estate of Armstead S. Wayson; and Trustee of the Armstead and Margaret Wayson Trust; Kenneth A. Wayson, individually and as Trustee of the Armstead and Margaret Wayson Trust; David S. Wayson, individually and as Trustee of the Armstead and Margaret Wayson Trust; Ann Kwiatowski; Larue Wayson Dillon, formerly Larue Wayson Riva; First National Bank of Southern Maryland; Sharon Saving & Loan Association; Baltimore Federal Savings & Loan Association, Defendants-Appellees, 3809 Crain Limited Partnership, Party in Interest-Appellee, and RIP'S, Inc.; RIP'S Motel, Inc.; Stanley S. Kwiatowski, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided March 8, 1988.

Attorney(s) appearing for the Case

Raymond W. Hepper, Tax Div., Dept. of Justice (Michael C. Durney, Acting Asst. Atty. Gen., William S. Rose, Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Gary R. Allen, Tax Div., Dept. of Justice, Breckinridge L. Willcox, U.S. Atty., on brief), Washington, D.C., for plaintiff-appellant.

James T. Heidelbach (Lawrence J. Gebhardt, Gebhardt & Smith, Baltimore, Md., on brief), Frederick R. Franke, Jr., Franklin Caudill (David F. Albright, Meredyth A. Smith, Semmes, Bowen & Semmes, John Wheeler Glenn, O'Connor, Preston, Glenn & Smith, P.A., Baltimore, Md., Wayne T. Kosmerl, Council, Baradel, Kosmerl & Nolan, Annapolis, Md., on brief), for defendants-appellees.

Before PHILLIPS and WILKINS, Circuit Judges, and YOUNG, United States District Judge for the District of Maryland, sitting by designation.

JAMES DICKSON PHILLIPS, Circuit Judge:

The United States appeals from the district court's dismissal, on March 4, 1987, of its suit to foreclose federal tax liens imposed upon certain properties includable in the gross estate of Armstead Wayson who died on August 23, 1974. The district court held that the special federal estate tax lien provided for in § 6324(a)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 6324(a)(1), has an absolute duration of...

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