MARYLAND v. ANTONELLI CREDITORS' LIQUIDATING TRUST

No. 96-1111.

123 F.3d 777 (1997)

STATE OF MARYLAND; Montgomery County; Baltimore County, Plaintiffs-Appellants, v. ANTONELLI CREDITORS' LIQUIDATING TRUST; Realco-Ritchie Center LLC; BK Belmont LLC; Camberwell Properties LLC, Defendants-Appellees, United States of America, Intervenor-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 26, 1997.


Attorney(s) appearing for the Case

ARGUED: Julia Melville Freit, Assistant Attorney General, Baltimore, MD, for Appellants. Daniel Martin Lewis, Arnold & Porter, Washington, DC, for Appellees. Michael Eugene Robinson, Civil Division, United States Department of Justice, Washington, DC, for Intervenor. ON BRIEF: J. Joseph Curran, Jr., Attorney General of Maryland, Baltimore, MD; Charles W. Thompson, Jr., Montgomery County Attorney, David J. Frankel, Associate County Attorney, Rockville, MD; Virginia W. Barnhart, Baltimore County Attorney, Towson, MD, for Appellants. Andrew T. Karron, Richard M. Lucas, Arnold & Porter, Washington, DC; John A. Roberts, Venable, Baetjer & Howard, L.L.P., Baltimore, MD; Douglas Bregman, Bregman, Berbert & Schwartz, Bethesda, MD; Michael Barrett, John Millian, Gibson, Dunn & Crutcher, Washington, DC, for Appellees. Frank W. Hunger, Assistant Attorney General, Lynne A. Battaglia, United States Attorney, Mark B. Stern, Civil Division, United States Department of Justice, Washington, DC, for Intervenor.

Before NIEMEYER, LUTTIG, and MICHAEL, Circuit Judges.


Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which LUTTIG and Judge MICHAEL joined.

OPINION

NIEMEYER, Circuit Judge:

The State of Maryland and two of its counties, Montgomery County and Baltimore County, (collectively, "Taxing Authorities") brought suit in state court to recover "in excess of $95,000" in state and county transfer and recordation taxes. The Taxing Authorities sued the Antonelli Creditors' Liquidating Trust ...

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