Legal Opinion
United States v. Swan, Peter
Court of Appeals for the Seventh Circuit
Decided November 1, 2006No. 06-1298PublishedCited by 15 opinions
1Opinion of the Court
POSNER, Circuit Judge.
The government wants to foreclose a tax lien on a house in Libertyville, Illinois, a fancy distant suburb of Chicago. The house is occupied by its former owners, Thomas and Joen Towne, who owe the government back taxes. But it is owned by Peter Swan and his wife Jane Harris, and they alone have a financial stake in avoiding foreclosure. After a one-day bench trial the district court awarded judgment to the defendants, which means, as a practical matter, to Swan and Harris.
A federal tax lien attaches to “all property and rights to property, whether real or personal,” of a…
2Cases cited15 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. BessSupreme Court of the United States · 1958
- United States v. CraftSupreme Court of the United States · 2002
- Drye v. United StatesSupreme Court of the United States · 2000
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Dalton v. Comm'rUnited States Tax Court · 2010
- United States v. Northern States Investments, Inc.District Court, N.D. Illinois · 2009
- United States v. SzaflarskiCourt of Appeals for the Seventh Circuit · 2015
- United States v. WesselmanCourt of Appeals for the Seventh Circuit · 2010
- Arthur Dalton, Jr. and Beverly Dalton v. CommissionerUnited States Tax Court · 2010
10 more not listed; retrieve them via the Exa API.