Legal Opinion

Tmg II v. United States

Court of Appeals for the D.C. Circuit

Decided August 13, 1993No. 91-5361PublishedCited by 8 opinions

1Opinion of the Court

Opinion for the Court filed by Chief Judge MIKVA.

MIKVA, Chief Judge:

This appeal concerns a dispute between the IRS and two partnerships over assets that the IRS seized from Mr. Edward Mar-kowitz, the partnerships’ errant former general partner. The partnerships claim that the seized assets are rightfully partnership property, rather than personal property of Markowitz, and are therefore not subject to seizure for purposes of satisfying Markow-itz’s personal federal tax liabilities. They argue in the alternative that their claims take priority over those of the government under a theory of…

2Cases cited9 opinions

  1. United States v. RodgersSupreme Court of the United States · 1983
  2. prod.liab.rep.(cch)p 11,951 Cathy Adelman-Tremblay v. Jewel Companies, Inc.Court of Appeals for the Seventh Circuit · 1988
  3. Donald Weil v. Edward A. Markowitz (Two Cases). Tmg Associates Custodial Committee v. Monetary Group Limited (Two Cases)Court of Appeals for the D.C. Circuit · 1987
  4. Napoleon v. HeardDistrict of Columbia Court of Appeals · 1983
  5. Consaul v. CummingsSupreme Court of the United States · 1911

4 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Blachy v. ButcherCourt of Appeals for the Sixth Circuit · 2000
  2. Interstate Fire & Casualty Co. v. Washington Hospital Center Corp.Court of Appeals for the D.C. Circuit · 2014
  3. Federal Trade Commission v. Capital City Mortgage Corp.District Court, District of Columbia · 2004
  4. Brown v. SayyahUnited States Bankruptcy Court, N.D. Texas · 1998
  5. O'Connor v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1996

3 more not listed; retrieve them via the Exa API.

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