Legal Opinion
United States v. Z Inv. Properties, LLC
Court of Appeals for the Seventh Circuit
Decided April 18, 2019No. 18-1915PublishedCited by 13 opinions
1Opinion of the Court
Bauer, Circuit Judge.
Carroll V. Raines ("Raines") and his wife, Lizzie Mae Raines, purchased their home in 1975 as joint tenants and not tenants in common. When Raines' wife died, he became the sole owner of 18952 W. Oak Avenue, Mundelein, Lake County, Illinois (the "Property"). Raines was the sole owner of the Property at the time of his death in July 2009. Raines died intestate with six heirs.
In July 2007, Raines filed federal income taxes for tax years 2000, 2001, 2003, and 2004. Based on those returns, the IRS assessed taxes, penalties, and interest in the amounts of $7,884.80;…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- David Sherrod v. Darlene Lingle, R.N. Mary Geiger, R.N. Betty Lorance, R.N. C.P. Ramaswamy, M.D. Rajendra Shroff, M.D. Franklin Hospital DistrictCourt of Appeals for the Seventh Circuit · 2000
- Mischelle Musser and Michael Musser v. Gentiva Health Services, F/k/a Olsten Health ServicesCourt of Appeals for the Seventh Circuit · 2004
- King v. Ford Motor Co.Court of Appeals for the Seventh Circuit · 2017
- Valenti v. LawsonCourt of Appeals for the Seventh Circuit · 2018
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- SEC v. Gary S. WillikyCourt of Appeals for the Seventh Circuit · 2019
- Dominic W. ex rel. Sofia W. v. N. Trust Co.District Court, E.D. Illinois · 2019
- Astra Capital, LLC v. BCI Aircraft Leasing, Inc.District Court, N.D. Illinois · 2019
- ESTATE OF ANDRE ALEXANDER GREEN v. CITY OF INDIANAPOLISDistrict Court, S.D. Indiana · 2019
- FTC v. Day Pacer LLCCourt of Appeals for the Seventh Circuit · 2025
8 more not listed; retrieve them via the Exa API.