Legal Opinion
Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided June 2, 2005No. 18-4067PublishedCited by 55 opinions
1Opinion of the Court
OPINION
MERRITT, Circuit Judge.
This opinion addresses separate appeals from two district court cases involving the same parties and almost identical issues. Plaintiff, Living Care Alternatives of Uti-ca, Inc. (“Living Care”), appeals district court decisions affirming the Internal Revenue Service’s Appeals Office decisions to allow tax liens and levies on Living Care’s property for unpaid employment taxes for various periods between 1995 and 2001. These appeals require an interpretation of the new Internal Revenue Service Restructuring and Reform Act of 1998, Pub.L. No. 105-206, 112 Stat. 685.…
2Cases cited9 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Califano v. SandersSupreme Court of the United States · 1977
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Goza v. CommissionerUnited States Tax Court · 2000
- Cox v. United StatesDistrict Court, W.D. Oklahoma · 2004
4 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
- Olsen v. United StatesCourt of Appeals for the First Circuit · 2005
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Cox v. Comm'rUnited States Tax Court · 2006
50 more not listed; retrieve them via the Exa API.