Legal Opinion
LiButti v. United States
Court of Appeals for the Second Circuit
Decided May 28, 1999No. Nos. 98-6003, 98-6023PublishedCited by 69 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
The object of the present appeal — as in three previous federal court proceedings— is to decide who owns a prize thoroughbred racehorse named “Devil His Due.” Plaintiff, Edith LiButti (Ms. LiButti, plaintiff, or appellant), claims that she is the owner, and the Internal Revenue Service (IRS) insists that her father, Robert Li-Butti, is the owner and that the plaintiff is merely his nominee. If the horse is shown to be the property of the father, the IRS would be in a position to levy upon it to satisfy over $4 million in unpaid income taxes owed by him.
One of the…
2Cases cited36 opinions
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3Cited by69 opinions
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