Legal Opinion
United States v. Rita Kips Ayer, Universal Aircraft Corporation, S.A., United States of America v. Rita Kips Ayer
Court of Appeals for the First Circuit
Decided September 26, 1988No. 88-1066, 88-1067PublishedCited by 56 opinions
1Opinion of the Court
SELYA, Circuit Judge.
The stage was set for these appeals by the filing of an action to enforce certain federal tax liens in the United States District Court for the District of Massachusetts. The cast of characters, in no especial order, is as follows:
1. The taxpayers: Frederick B. Ayer and his wife, defendant-appellant Rita Kips Ayer.
2. The debt: upward of $820,000 in taxes, penalties, and interest, assessed against the taxpayers, jointly and severally.
8. The property: a parcel of real estate situated at 78 Main Street, Nantucket, Massachusetts (Property), owned by Mrs. Ayer.
4. The…
2Cases cited19 opinions
- Winters v. Teledyne Movible Offshore, Inc.Court of Appeals for the Fifth Circuit · 1985
- Shihshu Walter Wei v. State of HawaiiCourt of Appeals for the Ninth Circuit · 1985
- Sheldon Lovelace v. Acme Markets, IncCourt of Appeals for the Third Circuit · 1987
- Martha's Vineyard Scuba Headquarters, Inc. v. The Unidentified, Wrecked and Abandoned Steam Vessel, Etc.Court of Appeals for the First Circuit · 1987
- Alan Lefkowitz v. Michael Fair, Commissioner, Department of Corrections, Arif Hussain v. Michael Fair, Etc., Alan LefkowitzCourt of Appeals for the First Circuit · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- David Petrucelli Tracy A. Petrucelli, Husband and Wife v. Bohringer and Ratzinger, Gmbh Ausdereitungsanlagen Jake Diel Construction MacHine Inc. Teco Electric and MacHine Company, Ltd. v. Excel Recycling & Manufacturing, Inc., Third-Party David Petrucelli and Tracy A. PetrucelliCourt of Appeals for the Third Circuit · 1995
- Anne Anderson v. Cryovac, Inc., Anne Anderson v. Beatrice Foods Co.Court of Appeals for the First Circuit · 1988
- Donald A. JENSEN, Plaintiff, Appellant, v. Anthony M. FRANK, Postmaster General, United States Postal Service, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
- Pablo De Leon Lopez v. Corporacion Insular De SegurosCourt of Appeals for the First Circuit · 1991
- Media Duplication Services, Ltd. v. Hdg Software, Inc., Joseph WineCourt of Appeals for the First Circuit · 1991
51 more not listed; retrieve them via the Exa API.