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UNITED STATES v. ST. MARY

Civ. A. No. 69-832.

334 F.Supp. 799 (1971)

UNITED STATES of America v. Margaret E. ST. MARY, as the Executrix of the Estate of Robert N. St. Mary, et al.

United States District Court, E. D. Pennsylvania.

October 29, 1971.

Attorney(s) appearing for the Case

J. Brian Ferrel, Atty., Dept. of Justice, Fred B. Ugast, Acting Asst. Atty. Gen., John J. McCarthy, Atty., Dept. of Justice, Washington, D. C., Louis C. Bechtle, U. S. Atty., Charles B. Burr, II, Asst. U. S. Atty., Philadelphia, Pa., for plaintiff.

Mark H. Scoblianko, Allentown, Pa., for defendant Lucille S. St. Mary.

Alphonso R. Romeika, Philadelphia, Pa., and E. Keller Kline, III, Allentown, Pa., for defendant Margaret E. St. Mary.

James J. McConnell, Allentown, Pa., for defendants Rosslyn Realty Co., Lehigh Valley Development Co., Robert P. Stoudt, and H. E. Stoudt & Sons, Inc.

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...

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