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MARKHAM v. FAY

No. 95-1631.

74 F.3d 1347 (1996)

Paul F. MARKHAM, Trustee, Plaintiff, v. Claire M. FAY, as Trustee of Highland Avenue Nursing Home Trust, Parker Hill Nursing Home Trust, and Green Pastures Nursing Home Trust, Defendant, Appellant, and United States, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided February 7, 1996.

Attorney(s) appearing for the Case

Richard H. Gens, East Dennis, MA, for appellant.

Annette M. Wietecha, Washington, DC, with whom Donald K. Stern, United States Attorney, Of Counsel, Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Washington, DC, and Jonathan S. Cohen, Attorney, Tax Division, United States Department of Justice, were on brief for appellee.

Before TORRUELLA, Chief Judge, BOWNES, Senior Circuit Judge, and STAHL, Circuit Judge.

BOWNES, Senior Circuit Judge.

Appellant Claire M. Fay ("Fay"), in her capacity as trustee of three trusts, appeals the magistrate judge's ruling that a federal tax lien upon her individual property extends to the entire assets of the trusts. Fay contends that the magistrate judge erred because the property of the trusts would not be considered her own under Massachusetts law. Fay also raises federal statutory and constitutional issues, contending that Appellee Internal...

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