Legal Opinion
Cody v. United States
District Court, E.D. Virginia
Decided December 13, 2004No. 1:04CV171PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
ELLIS, District Judge.
This suit concerns the validity of a federal tax lien. The central question presented is whether plaintiffs, who claim to own the liened townhouse property, are merely the nominee owners on behalf of the third-party defendant taxpayers, who live in the townhouse, are relatives of plaintiffs, and whose tax liability is the basis for the hen.
Plaintiffs commenced this declaratory judgment action against the United States in February 2004 seeking to invalidate a federal tax lien on a townhouse. The defendant United States responded by claiming that…
2Cases cited19 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. BessSupreme Court of the United States · 1958
- Drye v. United StatesSupreme Court of the United States · 2000
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fourth Investment Lp v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- May v. A Parcel of LandDistrict Court, S.D. Alabama · 2006
- Dalton v. Comm'rUnited States Tax Court · 2010
- United States v. Callahan (In Re Callahan)District Court, D. Massachusetts · 2010
- United States v. Northern States Investments, Inc.District Court, N.D. Illinois · 2009
9 more not listed; retrieve them via the Exa API.