ANGLEMYER v. U.S.

Civ. A. No. MJG-88-1043.

115 B.R. 510 (1990)

Jim S. ANGLEMYER and Agnes B. Anglemyer, Plaintiffs, v. UNITED STATES of America Defendant.

United States District Court, D. Maryland.

June 14, 1990.


Attorney(s) appearing for the Case

Victor J. Rosenberg and Albert D. Pailet, Paley, Rothman, Goldstein, Rosenberg & Cooper, Chartered, Bethesda, Md., for plaintiffs.

Karen L. Elias, Gregory Hrebiniak, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.


GARBIS, District Judge.

There is before the Court the Plaintiffs' Motion for Summary Judgment.

During 1980, Jim S. and Agnes B. Anglemyer (who were husband and wife at all times here relevant) operated Anglemyer Construction Company, Inc. The corporation did not comply with its withholding tax obligations. Unfortunately, this resulted because the corporation found itself in financial difficulties and those in control made the all too common mistake of utilizing...

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