Legal Opinion
United States v. Chapel Chase Joint Venture Inc.
District Court, D. Maryland
Decided December 13, 1990No. Civ. No. JFM-90-1926PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
MOTZ, District Judge.
This is an action brought by the United States to foreclose liens for federal estate taxes in the amount of $1,366,430 due on the estate of Lorraine D. Hebb (“Lorraine”). Pending before me is a motion for summary judgment filed by the government.
The question presented is whether certain real property known as Walnut Grove Farm was owned by Lorraine at the time of her death or whether, approximately five months prior to her death, she had transferred the farm to the “Walnut Grove Farm Partnership.” After Lorraine’s death, the farm (in two separate parcels) was…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Vlamis v. De WeeseCourt of Appeals of Maryland · 1958
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3Cited by2 opinions
- United States v. Chapel Chase Joint Venture, Inc.Court of Appeals for the Fourth Circuit · 1991
- Wei v. XuDistrict Court, D. Maryland · 2022