United States v. McCombs
Court of Appeals for the Second Circuit
1Opinion of the Court
MESKILL, Circuit Judge:
This is an appeal from a judgment of the United States District Court for the Western District of New York, Fisher, M.J., imposing liability for unpaid withholding taxes under 26 U.S.C. § 6672 on defendant-appellant Nancy McCombs-Ellison (Nancy), finding federal tax liens on Nancy’s former property prior to the interests of defendants-appellants Kelly McCombs (Kelly), Mary McCombs (Mary), and Robert McCombs (Robert), and ordering that property foreclosed by sale pursuant to the tax hens. See United States v. McCombs-Ellison, 826 F.Supp. 1479 (W.D.N.Y.1993). For the…
2Cases cited60 opinions
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- United States v. City of New BritainSupreme Court of the United States · 1954
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