Samuel D. Magavern, as and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased v. United States

MOORE, Circuit Judge:

This case arises out of the efforts of the Internal Revenue Service to satisfy an outstanding tax assessment by levying on what it asserts is the taxpayer’s interest in a testamentary trust established by his mother. The dollar amount being contested is relatively small, the parties having stipulated that the Government seeks to acquire only approximately $2300. The legal issues confronted, however, are nonetheless significant.

I

Thomas W. Doran (“Doran”), the taxpayer herein, was deficient in his federal tax payments for various amounts during 1965, 1966 and 1968-1971,…