Legal Opinion
Libutti v. United States
District Court, N.D. New York
Decided August 4, 1995No. 94-CV-1114PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM, DECISION & ORDER
McAVOY, Chief Judge.
I. BACKGROUND
On July 6,1994, Edith LiButti, doing business as Lion Crest Stable (“Lion Crest”), brought the racehorse “Devil His Due” to Saratoga, New York to run in the Whitney Handicap on August 27, 1994. On August 25,1994, the United States Internal Revenue Service (IRS) delivered a Notice of Seizure and Levy to Devil His Due’s trainer at Sara-toga. The levy was made against Edith LiButti d/b/a Lion Crest Stable “as nominee of Robert LiButti to the extent of his interest in the thoroughbred race horse named Devil His Due.” The levy sought to…
2Cases cited19 opinions
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- Lefkowitz v. CunninghamSupreme Court of the United States · 1977
- Rosebud Sioux Tribe v. A & P Steel, Inc.Court of Appeals for the Eighth Circuit · 1984
- McKee v. Harris-Seybold Co.New Jersey Superior Court Appellate Division · 1970
- Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
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3Cited by10 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- LiButti v. United StatesCourt of Appeals for the Second Circuit · 1999
- LiButti v. United StatesDistrict Court, N.D. New York · 1997
- United States v. Spiwak (In Re Spiwak)District Court, S.D. Florida · 2002
- Lelchook v. Société Générale De Banque Au Liban SALCourt of Appeals for the Second Circuit · 2023
5 more not listed; retrieve them via the Exa API.