HAYE v. UNITED STATES

No. CV 78-2423-RJK.

461 F.Supp. 1168 (1978)

Henry T. HAYE, Jane S. Haye, et al., Plaintiffs, v. UNITED STATES of America.

United States District Court, C. D. California.

December 13, 1978.


Attorney(s) appearing for the Case

Mazirow, Schneider, Forer & Lawrence, Inc., Francis J. Cunningham, III, Los Angeles, Cal., for plaintiffs.

Andrea Sheridan Ordin, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., William J. James, Asst. U. S. Atty., Los Angeles, Cal., for defendant.


MEMORANDUM OF DECISION AND ORDER

KELLEHER, District Judge.

Simply put, the genesis of this litigation lies in the complete and utter inability of several parties to spell correctly the name "Castillo." As will develop, one Manuel de J. Castillo took title to a parcel of real property in 1971. The deed, duly recorded, referred to him as "Cattillo." Years later, Dr. Castillo fell into tax trouble with the federal government. The IRS...

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