Wilcox v. United States

This is a consolidated appeal of William G. Wilcox (Wilcox),1 in appeal number 88-1008, who has appealed from the district court’s grant of summary judgment in favor of defendant-appellee, Internal Revenue Service (IRS), permitting the IRS to seize the assets of Wilcox, his medical corporation, and pension trust to satisfy his delinquent tax liabilities which had accrued during the years of 1981 and 1982, and Lowell Stuckman (Stuckman), in appeal number 88-2194, who has appealed the district court’s denial of his motion to intervene in appeal number 88-1008 as a party in interest arising from…