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UNITED STATES v. MARIN

No. 83-1301.

720 F.2d 229 (1983)

UNITED STATES of America, et al., Plaintiffs, Appellees, v. Carlos MARIN, Defendant, Appellee. Caribbean Restaurants, Inc., Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided November 4, 1983.

Rehearing Denied December 2, 1983.

Attorney(s) appearing for the Case

Nestor M. Mendez-Gomez, San Juan, P.R., with whom McConnell Valdes Kelley Sifre Griggs & Ruiz-Suria, San Juan, P.R., was on brief, for defendant, appellant.

John J. McCarthy, Atty., Tax Div., Dept. of Justice, Washington, D.C., with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, David E. Carmack, Attys., Tax Div., Dept. of Justice, Washington, D.C., and Daniel F. Lopez-Romo, U.S. Atty., Hato Rey, P.R., were on brief, for United States of America, et al.

Before COFFIN and BOWNES, Circuit Judges, and SMITH, Senior District Judge.

PER CURIAM.

This is an appeal by defendant-appellant, Caribbean Restaurants, Inc., from the district court's denial of its motion pursuant to Federal Rule of Civil Procedure 60(b)1 for relief from judgment.

The case involves the Hotel Normandie property in Old San Juan. The United States and the receiver appointed for the company that operated the hotel property, Escambron Development Company, brought an action to enforce federal...

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