Legal Opinion
United States v. Hughes
District Court, D. Massachusetts
Decided September 15, 2014No. Civil No. 12-40025 TSHPublishedCited by 3 opinions
1Opinion of the Court
TIMOTHY S. HILLMAN, District Judge.
The United States seeks a judgment against the Defendant James B. Hughes (“Hughes”) for his 1999, 200, 2001, 2002, 2003, 2004 and 2006 federal income tax liabilities. In addition, they seek to establish federal tax liens on three properties belonging to Hughes and his sister Jayne Hughes who is also a defendant. They have moved for summary judgment against both. For the reasons set forth below, that motion is denied.
Background
For the seven tax years in question Mr. Hughes elected not to file any federal income tax returns. This failure prompted the United…
2Cases cited16 opinions
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- Carroll v. Xerox Corp.Court of Appeals for the First Circuit · 2002
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