611 F.2d 492 (4th Cir. 1979), 78-1903, United States v. Equitable Trust Co.

Citation: 611 F.2d 492

Party Name: UNITED STATES of America and W. Donald Bell, Special Assistant, Internal Revenue Service, Appellees, v. The EQUITABLE TRUST COMPANY, Defendant, and Victor DiVivo, Appellant.

Case Date: October 16, 1979

Court: U.S. Court of Appeals — Fourth Circuit