Legal Opinion
LiButti v. United States
District Court, N.D. New York
Decided July 2, 1997No. 94-CV-1114PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM DECISION & ORDER
McAVOY, Chief Judge.
I. PROCEDURAL HISTORY
This matter comes before the Court on remand from the Second Circuit. The issue on appeal concerned a permanent injunction issued by this Court pursuant to 26 U.S.C. § 7426. See LiButti v. United States, 894 F.Supp. 589, 591 (N.D.N.Y.1995). The injunction barred defendant Internal Revenue Service (“IRS”) from enforcing a tax levy against plaintiff Lion Crest Stables (“Lion Crest”) and Devil His Due, a racehorse allegedly owned by plaintiff Edith LiButti (“Edith”), and ordered the release of $77,000 in prize money the horse…
2Cases cited9 opinions
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- United States Ex Rel. Bilokumsky v. TodSupreme Court of the United States · 1923
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Towe Antique Ford Foundation, a Nonprofit Montana Corporation v. Internal Revenue Service Department of Treasury United States of AmericaCourt of Appeals for the Ninth Circuit · 1993
- Rad Services, Inc. v. Aetna Casualty and Surety CompanyCourt of Appeals for the Third Circuit · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- LiButti v. United StatesCourt of Appeals for the Second Circuit · 1999
- Fourth Investment Lp v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Federal Trade Commission v. J.K. Publications, Inc.District Court, C.D. California · 2000
- May v. A Parcel of LandDistrict Court, S.D. Alabama · 2006
- Cody v. United StatesDistrict Court, E.D. Virginia · 2004
13 more not listed; retrieve them via the Exa API.