Legal Opinion

United States v. Antiques Limited Partnership

Court of Appeals for the Seventh Circuit

Decided July 28, 2014No. 12-2998, 12-3380, 13-1113, 13-2918, 14-1266PublishedCited by 10 opinions

1Opinion of the Court

POSNER, Circuit Judge.

Before us are five related appeals, presenting both jurisdictional issues and issues of federal tax procedure.

The principal defendants are Robert and Debra Zabka and partnerships they controlled and transferred property to. The government sued to enforce tax assessments against the Zabkas and tax liens against their property and against property of the partnerships. The district judge ruled that the assessments (amounting to several million dollars) were valid and likewise the tax liens, and that when the Internal Revenue Service had made the assessments the liens had…

2Cases cited20 opinions

  1. United States v. CraftSupreme Court of the United States · 2002
  2. Federal Deposit Insurance Corporation, in Its Corporate Capacity v. George C. Meyer, Margaret Meyer & Edwin A. MeyerCourt of Appeals for the Seventh Circuit · 1986
  3. Carr v. TilleryCourt of Appeals for the Seventh Circuit · 2010
  4. Crowley Cutlery Company v. United States of America and Commissioner of Customs of the United States Customs ServiceCourt of Appeals for the Seventh Circuit · 1988
  5. Armstrong v. SchwarzeneggerCourt of Appeals for the Ninth Circuit · 2010

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3Cited by10 opinions

  1. Netsphere, Inc. v. Jeffrey BaronCourt of Appeals for the Fifth Circuit · 2015
  2. Darrell Wilcox v. Georgetown UniversityCourt of Appeals for the D.C. Circuit · 2021
  3. United States v. RaPower-3Court of Appeals for the Tenth Circuit · 2020
  4. Yusuf v. HamedSupreme Court of The Virgin Islands · 2015
  5. Securities & Exchange Commission v. First Choice Management Services, Inc.Court of Appeals for the Seventh Circuit · 2014

5 more not listed; retrieve them via the Exa API.

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