Eastern Tar Products Corp. v. United States

THOMSEN, Chief Judge.

The government has moved to dismiss, on grounds of res judicata and estoppel, this action to recover $6,903.07 out of $8,000 paid in compromise settlement of *111the government’s tax claim filed in a state court proceeding brought under the Maryland Sales in Bulk Act. Ann.Code of Md., 1957 ed., Art. 83, § 97 et seq.

That proceeding had been instituted in the Circuit Court of Baltimore City on February 17, 1953, by the purchaser of the Baltimore plant of Eastern Tar Products Corp. The court had entered an order appointing Irving B. Grandberg receiver “with the power and…