United States v. Ligas
Court of Appeals for the Seventh Circuit
1Opinion of the Court
SYKES, Circuit Judge.
Lawrence Ligas appeals the district court’s grant of summary judgment to the government for $319,883.60 in unpaid taxes, interest, and penalties. Although Li-gas raises multiple arguments in support of reversal, we need only consider one: lack of personal jurisdiction. The government never properly served Ligas. It sought multiple extensions of time to effectuate service, asserting that if the case was dismissed for lack of personal jurisdiction, it could not be refiled because the statute of limitations had expired. After giving the government nearly a year to serve…
2Cases cited15 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
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- Henderson v. United StatesSupreme Court of the United States · 1996
- Bank of Waunakee, a Wisconsin Banking Corporation v. Rochester Cheese Sales, Inc., a Minnesota CorporationCourt of Appeals for the Seventh Circuit · 1990
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