Legal Opinion

United States v. McCombs

Court of Appeals for the Second Circuit

Decided July 13, 1994No. Nos. 478, 479, Dockets 93-6122, 93-6144PublishedCited by 77 opinions

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

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. United States v. JanisSupreme Court of the United States · 1976
  3. Bull v. United StatesSupreme Court of the United States · 1935
  4. Aquilino v. United StatesSupreme Court of the United States · 1960
  5. United States v. City of New BritainSupreme Court of the United States · 1954

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3Cited by77 opinions

  1. In Re: Sharp International Corp. & Sharp Sales Corp., Debtors. Sharp International Corp., Debtor-Appellant v. State Street Bank and Trust CompanyCourt of Appeals for the Second Circuit · 2005
  2. Nancy Kosakow v. New Rochelle Radiology Associates, P.C.Court of Appeals for the Second Circuit · 2001
  3. Christian Bros. High School Endowment v. Bayou No Leverage Fund, LLC (In Re Bayou Group, LLC)District Court, S.D. New York · 2010
  4. American Tissue, Inc. v. Donaldson, Lufkin & Jenrette Securities Corp.District Court, S.D. New York · 2004
  5. Chen v. New Trend Apparel, Inc.District Court, S.D. New York · 2014

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