Legal Opinion
United States v. Alan A. Hansen
Court of Appeals for the Seventh Circuit
Decided July 23, 1986No. 85-1039PublishedCited by 52 opinions
1Opinion of the Court
POSNER, Circuit Judge.
Section 7403(a) of the Internal Revenue Code authorizes the federal government to bring suit to enforce its tax liens; and if the government prevails on the merits, the court “may decree a sale of such property [i.e., the property against which the lien was filed], by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States.” 26 U.S.C. § 7403(c). The government brought such an action here, the district court entered a decree of sale, and the…
2Cases cited16 opinions
- Gardner v. Westinghouse Broadcasting Co.Supreme Court of the United States · 1978
- Jack Walters & Sons Corp. v. Morton Building, Inc.Court of Appeals for the Seventh Circuit · 1984
- Raymond J. Donovan, Secretary of Labor v. Loran W. Robbins, and Allen M. DorfmanCourt of Appeals for the Seventh Circuit · 1985
- In Re Feit & Drexler, Inc.Court of Appeals for the Second Circuit · 1985
- Cape May Greene, Inc. v. WarrenCourt of Appeals for the Third Circuit · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Judson Atkinson Candies, Inc. v. Latini-Hohberger DhimantecCourt of Appeals for the Seventh Circuit · 2008
- Dowling v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 1988
- The Nutrasweet Company v. Vit-Mar Enterprises, Inc.Court of Appeals for the Third Circuit · 1999
- Ty, Inc. v. Publications International Ltd.Court of Appeals for the Seventh Circuit · 2002
- Lazy Oil Co. v. Witco CorporationCourt of Appeals for the Third Circuit · 1999
47 more not listed; retrieve them via the Exa API.