Legal Opinion
Dorothy Saligoe Schmit v. United States
Court of Appeals for the Ninth Circuit
Decided February 16, 1990No. 88-15555PublishedCited by 6 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
Plaintiff-Appellee Dorothy Schmit (“Schmit”) brought an action in the federal district court pursuant to I.R.C. § 7426 to enjoin Defendant-Appellant United States from levying against her home for unpaid taxes and to adjudge the tax lien wrongful and order it released. The taxes are owed by Schmit’s now deceased former husband, Joseph Saligoe (“Saligoe”).
Schmit’s home was purchased entirely with Schmit’s separate property, but title was recorded in the name of Schmit and her husband as joint tenants. In 1980, Schmit and her husband were divorced, and the state divorce…
2Cases cited6 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- Kruso v. International Telephone & Telegraph Corp.Court of Appeals for the Ninth Circuit · 1989
- Gorden v. GordenNevada Supreme Court · 1977
- Campbell v. CampbellNevada Supreme Court · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Battley (In re Kimura)Court of Appeals for the Ninth Circuit · 1992
- Raihl v. United States (In Re Raihl)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
- In Re SwaffordUnited States Bankruptcy Court, N.D. Georgia · 1993
- In Re KimuraCourt of Appeals for the Ninth Circuit · 1992
- Ketcham v. United StatesDistrict Court, D. Nevada · 1991
1 more not listed; retrieve them via the Exa API.