Legal Opinion
United States v. Long
District Court, N.D. Ohio
Decided March 26, 2014No. 1:12CV1209PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
McHARGH, United States Magistrate Judge.
The plaintiff United States of America, pursuant to 26 U.S:C. §§ 6321, 6322, 7401, and 7403(a), filed a complaint against defendant Gerald C. Long (“Long”), for unpaid federal income tax liabilities for the years 2002 and 2004, and to enforce associated federal tax liens against real property located at 5435 East Heisley Road, Mentor, Ohio (“the East Heisley Property?’). The complaint alleges that defendant Eleanor L. Puruczky (“Puruczky”) holds record title to the East Heisley Property “as the nominee and fraudulent transferee of…
2Cases cited70 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
- Marian Fontenot, Etc. v. The Upjohn CompanyCourt of Appeals for the Fifth Circuit · 1986
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3Cited by7 opinions
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- International Brotherhood of Teamsters Local 651 v. PhilbeckDistrict Court, E.D. Kentucky · 2020
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