Legal Opinion
United States v. St. Mary
District Court, E.D. Pennsylvania
Decided October 29, 1971No. Civ. A. 69-832PublishedCited by 15 opinions
1Opinion of the Court
FINDINGS OF FACT, DISCUSSION, CONCLUSIONS OF LAW AND ORDER
JOHN W. LORD, Jr., Chief Judge.
This is a civil action by the United States of America to reduce to judgment certain federal income tax assessments against Robert N. St. Mary (hereinafter sometimes Taxpayer), and Margaret E. St. Mary; to set aside certain conveyances by the Taxpayer of his 50 percent interests in the stock of both Rosslyn Realty Company and Lehigh Valley Development Company to Lucille S. St. Mary; and to foreclose tax liens thereon.
After a four day trial to the Court sitting without a jury, briefs were ordered. Upon…
2Cases cited23 opinions
- Fidelity Trust Co. v. Union National BankSupreme Court of Pennsylvania · 1933
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Hendrickson EstateSupreme Court of Pennsylvania · 1957
- Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
18 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Gleneagles Investment Co.District Court, M.D. Pennsylvania · 1983
- United States v. Howard I. Green Mary Green Roylan Finance Ernestine Woodmansee Howard I. Green Mary GreenCourt of Appeals for the Third Circuit · 2000
- In Re Consolidated Capital Equities Corp.United States Bankruptcy Court, N.D. Texas · 1992
- Neumeyer v. Crown Funding Corp. of AmericaCalifornia Court of Appeal · 1976
- Kirkland v. RissoCalifornia Court of Appeal · 1979
10 more not listed; retrieve them via the Exa API.