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DURHAM v. UNITED STATES, BY C. I. R.

Civ. A. No. 81-156.

545 F.Supp. 1093 (1982)

Rita M. DURHAM, Plaintiff, v. UNITED STATES of America, By the COMMISSIONER OF INTERNAL REVENUE, and National State Bank, Executor of the Estate of John Richard Durham, Defendants.

United States District Court, D. New Jersey.

August 23, 1982.

Attorney(s) appearing for the Case

William P. Westling, Westling, Lime & Welchman, Somerville, N. J., for plaintiff.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div. by D. Patrick Mullarkey, Chief Civil Trial Section, Northern Region, Washington, D. C., W. Hunt Dumont, U. S. Atty., Newark, N. J., for United States.

Barry Knopf, Cohn & Liflind, Saddle Brook, N. J., for defendant Nat. State Bank.

OPINION

DEBEVOISE, District Judge.

Plaintiff, Rita M. Durham, instituted this action against the United States under 28 U.S.C. § 2410, seeking a judgment declaring that her claim to the assets of her deceased husband's estate is superior to the claim of the United States to those assets. The claim of the United States arises out of plaintiff's husband's unpaid taxes. In an amended complaint plaintiff joined The National State Bank, executor of her husband...

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