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United States v. Antiques Ltd. P'ship

United States Court of Appeals, Seventh Circuit

July 28, 2014

UNITED STATES OF AMERICA, Plaintiff-Appellee, and TIMOTHY LOUIS BERTSCHY, Receiver, Appellee,
v.
ANTIQUES LIMITED PARTNERSHIP, et al., Defendants-Appellants

Submitted June 27, 2014

Page 669

Appeals from the United States District Court for the Central District of Illinois. No. 1:10-cv-01078 -- Michael M. Mihm, Judge.

For UNITED STATES OF AMERICA, Plaintiff - Appellee (12-2998, 12-3380, 13-1113, 13-2918, 14-1266): Karen G. Gregory, Attorney, Robert W. Metzler, Attorney, DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, Washington, DC.

For ANTIQUES LIMITED PARTNERSHIP, BROOKSTONE HOSPITALITY, LIMITED PARTNERSHIP, ZFP, LIMITED PARTNERSHIP, DUNAMIS, LLC, Defendants - Appellants (12-2998, 13-1113): Paul R. Tom, Attorney, Tulsa, OK.

For ROBERT K. ZABKA, DEBRA ZABKA, Defendants - Appellants (12-3380): Paul R. Tom, Attorney, Tulsa, OK.

For TIMOTHY LOUIS BERTSCHY, Appellee (13-1113): Timothy Louis Bertschy, Attorney, Craig L. Unrath, Attorney, HEYL, ROYSTER, VOELKER & ALLEN, Peoria, IL.

For ANTIQUES LIMITED PARTNERSHIP, BROOKSTONE HOSPITALITY, LIMITED PARTNERSHIP, ZFP, LIMITED PARTNERSHIP, DUNAMIS, LLC, ROBERT K. ZABKA, DEBRA ZABKA, Defendants - Appellants (13-2918, 14-1266): Paul R. Tom, Attorney, Tulsa, OK.

For TIMOTHY LOUIS BERTSCHY, Trustee, Trustee - Appellee (14-1266): Timothy Louis Bertschy, Attorney, HEYL, ROYSTER, VOELKER & ALLEN, Peoria, IL.

Before POSNER, KANNE, and TINDER, Circuit Judges.

OPINION

Page 670

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 attached to all the Zabkas' personal property and to all their rights to property, including their ownership interests in the partnerships. In the light of these rulings ...


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