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AETNA CASUALTY AND SURETY CO. v. SHERWOOD DISTILLING CO.

Civ. No. 11956.

271 F.Supp. 381 (1967)

The AETNA CASUALTY AND SURETY COMPANY, a corporation, v. SHERWOOD DISTILLING COMPANY, Inc., a corporation, the United States of America, John L. Moore, Administrator of General Services, County Commissioners of Carroll County, a municipal corporation, the Mayor and Common Council of Westminster, a municipal corporation, Union Trust Company of Maryland, a corporation, Peoples First National Bank and Trust Company, a national banking corporation, William Hoffenberg, Louis Mann, Heat and Power Corporation, a corporation, Joseph E. Seagram & Sons, Inc.

United States District Court D. Maryland.

July 5, 1967.

Attorney(s) appearing for the Case

William B. Kempton, Baltimore, Md., and Alexander M. Heron and John A. Whitney, Washington, D. C., for plaintiff.

Ward B. Coe, Jr., Charles B. Keenan, Jr., and Anderson, Coe & King, Baltimore, Md., for Sherwood Distilling Company, Inc., William Hoffenberg and Louis Mann.

Stephen H. Sachs, U. S. Atty., and Roger C. Duncan, Asst. U. S. Atty., Baltimore, Md., for United States and John L. Moore.

A. Earl Shipley, Westminster, Md., for County Commissioners of Carroll County.

D. Eugene Walsh, Robert J. Martineau and Walsh, Fisher & Martineau, Westminster, Md., for Mayor and Common Council of Westminster.

Morton H. Perry, Baltimore, Md., for Union Trust Company.

Richard F. Cleveland and Semmes, Bowen & Semmes, Baltimore, Md., for Pittsburgh National Bank (formerly Peoples First National Bank and Trust Co.)

Morris Rosenberg, Baltimore, Md., for Joseph E. Seagram & Sons, Inc.

THOMSEN, Chief Judge.

Plaintiff, Aetna Casualty and Surety Company (Aetna), upon equitable principles of subrogation, seeks to enforce the lien rights of the United States arising under section 2800(e) (1) of the Internal Revenue Code, 1939, quoted in the next paragraph of this opinion, against property belonging to the defendant Sherwood Distilling Company, Inc. (Sherwood), located in the City of Westminster, Carroll County, Maryland. Joined as parties defendant...

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