Legal Opinion
United States v. Baldwin
Court of Appeals of Maryland
Decided October 10, 1978No. [Misc. No. 3, September Term, 1978.]PublishedCited by 5 opinions
1Opinion of the CourtMurphy, C. J.
The United States instituted a civil action in the United States District Court for the District of Maryland on December 19, 1975 to enforce federal tax liens on the assets of a trust of which appellee Mercantile-Safe Deposit and Trust Company (the Bank) is the trustee, and to obtain judgment for income taxes, with penalties and interest, against appellee William W. Baldwin. On September 29,1976, the court granted the Bank’s motion to dismiss the complaint for failure to state a claim upon which relief could be granted, holding that under Maryland law Baldwin had retained only a special or…
2Cases cited10 opinions
- Balls v. DampmanCourt of Appeals of Maryland · 1888
- Pope v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1932
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Darnall v. ConnorCourt of Appeals of Maryland · 1931
- Sieling v. SielingCourt of Appeals of Maryland · 1926
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3Cited by5 opinions
- Estate of German v. United StatesUnited States Court of Claims · 1985
- In Re Alice Ann Robbins, Paul R. Robbins. Alice Ann Robbins Paul R. Robbins, Debtors-Appellants v. Arthur D. Webster, TrusteeCourt of Appeals for the Fourth Circuit · 1987
- Leach v. HyattSupreme Court of Virginia · 1992
- Bryan v. United StatesCourt of Appeals of Maryland · 1979
- Wilshire Credit Corp. v. KarlinDistrict Court, D. Maryland · 1997