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U.S. v. COMPARATO

No. 1275, Dockets 93-6237, 93-6293.

22 F.3d 455 (1994)

UNITED STATES of America, Appellee, v. Anthony COMPARATO, Individually, and as the Administrator of the estate of John Comparato, Mildred Comparato, Millicent Comparato, Diana Comparato Carlucci, Appellants.

United States Court of Appeals, Second Circuit.

Decided April 18, 1994.

Attorney(s) appearing for the Case

Richard F. Thurston, Denver, CO, for appellants.

Sara S. Holderness, Atty., Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. General, and Gary R. Allen and Gilbert S. Rothenberg, Attys., Dept. of Justice; and Zachary W. Carter, U.S. Atty., Brooklyn, NY, on the brief), for appellee.

Before: TIMBERS, CARDAMONE, and KEARSE, Circuit Judges.

TIMBERS, Circuit Judge:

Appellants appeal from a summary judgment in favor of the government entered in the Eastern District of New York, Reena Raggi, District Judge. The court held that federal tax liens had attached to Anthony and Mildred Comparato's property interests in malpractice claims arising from their son's death. The court also held that Anthony and Mildred Comparato's renunciations of their interests in...

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