Cases

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA PAULINE STONEHILL, Plaintiff, v. Civil Action No. 06-0599 (JDB) INTERNAL REVENUE SERVICE Defendant. MEMORANDUM OPINION It has now been more than sixty years since the events that form the foundation of this Freedom o

PER CURIAM: Equity Investment Partners, LP appeals the district court’s final judgment, entered after a bench trial, holding that the United States’ federal tax lien on certain real property located in Florida has priority over Equity’s mortgages on the same property under 26 U.S.C. § 6323. After hearing witness testimony at trial, the district court made adverse credibility findings that resolved the factual issues in this ca

594 F.3d 1338 (2010) EQUITY INVESTMENT PARTNERS, LP, Plaintiff-Counter-Defendant-Appellant, v. Karin LENZ, Defendant-Cross-Defendant-Appellee, United States of America, Internal Revenue Service, Defendant-Cross-Claimant-Counter-Claimant-Appellee. No. 09-11887. United States Court of Appeals, Eleventh Circuit. January 29, 2010. *1339

Opinion by Judge TALLMAN; Partial Concurrence and Partial Dissent by Judge MILAN D. SMITH, JR. TALLMAN, Circuit Judge: ORDER The opinion and dissent filed on September 14, 2015 and published at 801 F.3d 1126 are hereby amended. The amended opinion and dissent are filed concurrently with this order. With these amendments, the panel has voted to deny Universal’s

ORDER Michael Lenz sued the manager of his retirement account, Robert W. Baird & Co., Inc., for allegedly violating the Fourth and Fifth Amendments by complying with a demand from the Internal Revenue Service. The IRS’s demand, called a “notice of levy,” required Baird to pay Lenz’s unpaid tax bill by withdrawing money from his retirement account. In the district court, Lenz claimed that Baird should not have

*1129 OPINION TALLMAN, Circuit Judge: Stephanie Lenz filed suit under 17 U.S.C. § 512(f) — part of the Digital Millennium Copyright Act (“DMCA”) — against Universal Music Corp., Universal Music Publishing, Inc., and Universal Music Publishing Group (collectively “Universal”). S

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT STEPHANIE LENZ, Nos. 13-16106 Plaintiff-Appellee/ 13-16107 Cross-Appellant, D.C. No. v. 5:07-cv-03783- JF UNIVERSAL MUSIC CORP.; UNIVERSAL MUSIC PUBLISHING INC.; UNIVERSAL MUSIC PUBLISHING

Cypher, J. National Grid USA Service Company, Inc. (NGUSA), appeals from a decision of the Appellate Tax Board (board) denying its motion for summary judgment and allowing a motion to dismiss brought by the Commissioner of Revenue (commissioner) concerning the effect of a closing agreement between National Grid Holdings, Inc. (NGHI),

Randolph W. Lenz and Karin Lenz, Petitioners v. Commissioner of Internal Revenue, RespondentLenz v. CommissionerDocket No. 9709-91United States Tax Court

POSNER, Chief Judge. These appeals challenge an order enforcing summonses that the Internal Revenue Service issued to Richard Frederick. Frederick is both a lawyer and an accountant, and he both provides legal representation to, and prepares the tax returns of, Randolph and Karin Lenz and their company, KCS Industries, Inc. The IRS is investigating the Lenzes and their company, and the summonses directed Frederick to hand over

115 Ill. App.3d 722 (1983) 450 N.E.2d 1298 DAVID BUCHANAN, Plaintiff-Appellant, v. ROBERT J. LENZ et al., Defendants-Appellees. No. 82-53. Illinois Appellate Court — First District (5th Division). Opinion filed June 17, 1983. *723 Gerald A. Goldman and Robert E. Marcus, both of Goldman and Marcus, of Chica

833 F.Supp. 362 (1993) Gordon LENZ, individually and on behalf of Naples Tennis Resort, Ltd., Plaintiff, v. ASSOCIATED INNS AND RESTAURANTS COMPANY OF AMERICA, Aircoa Equity Interests Inc., TFC Investments Ltd., Realvest Inc., formerly known as Fracorp, Inc., Defendants. 90 Civ. 3026 (KC). United States District Court, S.D. New York. September 24, 1993.

Office of the Director New Mexico 06:49:30 2021.03.01 Compilation '00'07- Commission IN THE SUPREME COURT OF THE STATE OF NEW MEXICO Opinion Number: 2021-NMSC-007 Filing Date: January 28, 2021 No. S-1-SC-37803 BOARD OF COUNTY COMMISSIONERS, HARDING COUNTY; MOSQUERO MUNICIPAL SCHOOLS, BOARD OF ED

581 N.W.2d 863 (1998) KLEIN BANCORPORATION, INC., et al., (C4-98-19), Rural American Bank — Ada (f/k/a/ First Bank of Ada), et al., (C8-98-41), Respondents, v. COMMISSIONER OF REVENUE, Appellant. Nos. C4-98-19, C8-98-41. Court of Appeals of Minnesota. July 14, 1998. Review Denied September 22, 1998. *864 Jerome A

218 Wis.2d 809 (1998) 581 N.W.2d 585 TELEMARK DEVELOPMENT, INC., Petitioner-Appellant,[†] v. DEPARTMENT OF REVENUE, Respondent-Respondent. No. 97-3133. Court of Appeals of Wisconsin. Submitted on briefs April 7, 1998. Decided April 30, 1998. *813 On behalf of the petitioner-appe

757 N.E.2d 939 (2001) 259 Ill.Dec. 76 Judith KNORST, Plaintiff-Appellant, v. STATE UNIVERSITIES CIVIL SERVICE SYSTEM, State University Civil Service Merit Board, Walter G. Ingerski, Director, University of Illinois/Board of Trustees of the University of Illinois, Defendants-Appellees. No. 1-99-1295. Appellate Court of Illinois, First District, Second Division. <

JUSTICE McBRIDE delivered the opinion of the court: Plaintiff-appellant Judith Knorst appeals from the circuit court’s order of March 9, 1999, dismissing her amended complaint for administrative review. Defendants-appellees are: the State Universities Civil Service System; State University Civil Service Merit Board (Merit Board); Walter G. Ingerski, Director; and the Universi

645 F.Supp. 31 (1986) CAVALIER SERVICE CORPORATION, a Successor Trustee, Plaintiff, v. Michael T. WISE, United States of America, Patsy J. Frango, Rosa Leigh Frango, Defendants. Civ. A. No. 86-194-N. United States District Court, E.D. Virginia, Norfolk Division. July 2, 1986. *32 Peter G. Zemanian, Willcox & Savage, Norfolk,

SECOND DIVISION October 23, 2001 No. 1-99-1295 JUDITH KNORST, Plaintiff-Appellant, v. STATE UNIVERSITIES CIVIL SERVICE SYSTEM, STATE UNIVERSITY CIVIL SERVICE MERIT BOARD, WALTER G. INGERSKI

*714RIVES, Circuit Judge. This appeal is from a judgment for the appellee, plaintiff ■ below, Brayton Flying Service, Inc., against the appellants for the sum of $25,000.00 plus 6% interest from November 19, 1956, the date of trial, together with costs. The judgment also directed the foreclosure of a chattel mortgage securi