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U.S. v. 3809 CRAIN LTD. PARTNERSHIP

No. 88-2213.

884 F.2d 138 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. 3809 CRAIN LIMITED PARTNERSHIP; Bertram L. Potemken, personal representative of the Estate of Armstead S. Wayson; Kenneth A. Wayson; David S. Wayson; Bertram L. Potemken, Trustees, of the Armstead; Margaret Wayson Trust; Rip's, Inc.; Rip's Motel, Inc.; Bertram L. Potemken; Kenneth A. Wayson; David S. Wayson; Larue Wayson Dillon, (formerly Larue Wayson Riva); First National Bank of Southern Maryland, Defendants-Appellants, and Stanley S. Kwiatowski; Ann Kwiatowski; Sharon Savings & Loan Association; Baltimore Federal Savings and Loan Association, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided September 1, 1989.

Rehearing and Rehearing Denied October 2, 1989.

Attorney(s) appearing for the Case

Frederick Rahde Franke, Jr., Annapolis, Md., for defendants-appellants.

Calvin Carl Curtis (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, David English Carmack, Tax Div., Dept. of Justice, Washington, D.C., Breckinridge L. Willcox, U.S. Atty., Baltimore, Md., on brief), for plaintiff-appellee.

Before PHILLIPS and WILKINS, Circuit Judges, and WILLIAMS, United States District Judge for the Eastern District of Virginia, sitting by designation.

Rehearing and Rehearing In Banc Denied October 2, 1989.

PHILLIPS, Circuit Judge:

This is the second appeal in the government's continuing attempt to collect the unpaid estate tax liability of Armstead Wayson, who died in 1974. The principal question before us now is whether the district court properly granted summary judgment for the government, determining that its tax lien had priority over a deed of trust held by the First National Bank of Southern Maryland...

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