Maryland National Bank v. United States

NORTHROP, District Judge.

This action was instituted by the plaintiffs, Maryland National Bank and Francis D. Murnaghan, Jr., trustees under a deed of trust from George R. Eisenhauer and Dorothy E. Eisenhauer, to recover for rentals allegedly due the plaintiffs from the United States. The United States has filed: a counterclaim against the plaintiffs; a cross claim against Celebrity Lounge, Inc. (hereafter referred to as the taxpayer); and a third-party complaint against Eklof and Company, Inc. (hereafter referred to as Eklof).

After hearing argument of counsel and after consideration of the…