United States v. Daniel A. Wright and Lois W. Wright
Court of Appeals for the Seventh Circuit
1Opinion of the Court
EASTERBROOK, Circuit Judge.
Empire Wood Company, a partnership, entered bankruptcy in 1982. A plan of reorganization confirmed in 1984 promised payment of back taxes. But in 1985 Empire Wood collapsed without satisfying its tax obligations. The United States filed this suit in 1993, seeking to collect Empire Wood’s 1982 taxes from Lois and Daniel Wright, who it asserts were among Empire Wood’s general partners. (The Wrights deny being partners, but for current purposes we must assume that they were.) The district court dismissed the suit as untimely. 868 F.Supp. 1070 (S.D.Ind.1994).
Eleven…
2Cases cited14 opinions
- In Re Jartran, Inc., Debtor. Fruehauf Corporation v. Jartran, Inc.Court of Appeals for the Seventh Circuit · 1989
- United States v. UpdikeSupreme Court of the United States · 1930
- In re PenrodCourt of Appeals for the Seventh Circuit · 1995
- National Tax Credit Partners, L.P., and National Tax Credit, Inc. v. Edward F. Havlik, Virgil W. Owings, and United Development Management CompanyCourt of Appeals for the Seventh Circuit · 1994
- Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
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- United States v. ColvinDistrict Court, N.D. Texas · 1996
- In Re MedinaUnited States Bankruptcy Court, W.D. Texas · 2009
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