Legal Opinion
United States v. DeGroft
District Court, D. Maryland
Decided November 24, 1981No. Civ. A. R-81-652PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
RAMSEY, District Judge.
Presently before the Court in this case is defendant’s amended motion to dismiss. 1 The motion has been fully briefed 2 and was addressed by counsel at a hearing held on September 11, 1981. For the reasons detailed below, defendant’s motion to dismiss is denied.
Plaintiff brought this action seeking to establish the liability of the defendant as a transferee for the federal estate taxes due on the estate of Salvatore Maiorana who died in late December, 1969. The estate of the decedent was probated in the Orphan’s Court for Worcester County, Maryland;…
2Cases cited1 opinion
- United States v. Harriett C. Russell, of the Estate of T. C. Russell, DeceasedCourt of Appeals for the Tenth Circuit · 1972
3Cited by11 opinions
- United States v. BotefuhrCourt of Appeals for the Tenth Circuit · 2002
- United States v. GenivivaCourt of Appeals for the Third Circuit · 1994
- United States v. GenivivaCourt of Appeals for the Third Circuit · 1994
- United States v. Estate of DavenportDistrict Court, N.D. Oklahoma · 2001
- RIPLEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1994
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