SOUTHWEST PRODUCTS CO. v. U.S. THROUGH I.R.S.

No. 89-2907.

882 F.2d 113 (1989)

SOUTHWEST PRODUCTS CO., INC., Plaintiff-Appellant, and Stanley Phillips, Trustee, Plaintiff, v. UNITED STATES of America, acting through the INTERNAL REVENUE SERVICE, Defendant-Appellee, Trustee, Estate of Marina Lodge Associates, Amicus Curiae.

United States Court of Appeals, Fourth Circuit.

Decided August 14, 1989.


Attorney(s) appearing for the Case

Alexander Smith (Carolyn L. Camardo, Smith, Tolerton and Brown, P.C., Norfolk, Va., on brief), for plaintiff-appellant.

Deborah Ann Swann (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C., Henry E. Hudson, U.S. Atty., Alexandria, Va., on brief), for defendant-appellee.

Before ERVIN, Chief Judge, and PHILLIPS and WILKINSON, Circuit Judges.


PHILLIPS, Circuit Judge:

Southwest Products Company appeals from a district court determination that the Internal Revenue Service properly redeemed certain property under section 7425 of the Internal Revenue Code. We affirm.

I

The ultimate question to be determined in this case is who now owns the property described as 1284 Laskin Road, Virginia Beach, Virginia (hereafter Laskin Road) — the party that purchased it from Southwest Products Company...

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