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U.S. v. POTEMKEN

Civ. No. S 82-2719.

700 F.Supp. 279 (1988)

UNITED STATES of America v. Bertram L. POTEMKEN, personal representative of the Estate of Armstead S. Wayson; Kenneth A. Wayson; David S. Wayson; and Bertram L. Potemken, Trustees, of the Armstead and Margaret Wayson Trust; Rip's Inc.; Rip's Motel, Inc.; Bertram L. Potemken; Kenneth A. Wayson; David S. Wayson; Stanley S. Kwiatowski and Ann Kwiatowski; Larue Wayson Dillon Paez (formerly Larue Wayson Riva); First National Bank of Southern Maryland; Sharon Saving & Loan Association; and Baltimore Federal Savings & Loan Association; 3809 Crain Limited Partnership, Intervening Defendant. SHARON SAVING & LOAN ASSOCIATION v. UNITED STATES of America.

United States District Court, D. Maryland.

August 22, 1988.

Attorney(s) appearing for the Case

Breckinridge L. Willcox, U.S. Atty., Larry D. Adams, Asst. U.S. Atty., Baltimore, Md., for plaintiff; Gregory S. Hrebiniak, U.S. Dept. of Justice, Tax Div., Washington, D.C., of counsel.

Theodore C. Denick, Lawrence J. Gebhardt, Lewis S. Goodman, Gebhardt & Smith, Baltimore, Md., for Sharon Saving & Loan Assoc.

Harry D. Shapiro, Jean E. Kilpatrick, Venable, Baetjer & Howard, Baltimore, Md., for Baltimore Federal Sav. & Loan Ass'n.

Franklin T. Caudil, Semmes, Bowen & Semmes, Baltimore, Md., for First Nat. Bank of Southern Md.

F. Robert Troll, Jr., Ross, Marsh & Foster, Rockville, Md., for Rip's Motel, Inc., Kenneth A. Wayson, David A. Wayson, Individually and trading as East Central Distributors, and as Trustees of the Armstead Wayson Trust, and Bertram L. Potemken, Individually and as Trustee of the Armstead Wayson Trust.

John Wheeler Glenn, O'Connor, Preston, Glenn & Smith, P.A., Baltimore, Md., for Potemken.

Wayne T. Kosmerl, Annapolis, Md., for Kwiatowski & Larue Paez.

Kenneth A. Wayson, Davidsonville, Md., pro se.

Frederick R. Franke, Jr., Annapolis, Md., for Intervening defendant 3809 Crain Ltd. Partnership.

MEMORANDUM

SMALKIN, District Judge.

This matter is before the Court on the parties' cross-motions for summary judgment, which have been fully briefed. No oral hearing is necessary. Local Rule 6, D.Md. The Court will omit any extended statement of the facts, because they have already been adequately stated in the several opinions of this Court and the Fourth Circuit.

It is undisputed that the Government had acquired certain general tax liens, enforceable...

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