WILLIAM G. WILCOX, D.O., P.C. EMPLOYEES' DEFINED BENEFIT PENSION TRUST; and William G. Wilcox, D.O., P.C., Plaintiffs and Counterclaim Defendants-Appellants (88-1008),
v.
UNITED STATES of America, Defendant and Counterclaim Plaintiff-Appellee,
v.
RUBENSTEIN, ISAACS, LAX & BORDMAN CORPORATION, Counterclaim Defendant,
Lowell R. Stuckman, Intervenor-Appellant (88-2194).
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
Argued August 4, 1989.
Decided November 3, 1989.
Attorney(s) appearing for the Case
Alan C. Applebaum (argued), Reifman & Applebaum, Kevin T. Keena and Erwin A. Rubenstein, Rubenstein, Isaacs, Lax & Bordman, Southfield, Mich., William G. Wilcox, D.O. P.C. Employee's Defined Benefit Pension Trust and William G. Wilcox, D.O. P.C., plaintiff-appellant, and Rubenstein, Isaacs, Lax & Bordman, Corp., third-party appellee.
Gary R. Allen, Acting Chief, U.S. Dept. of Justice, Tax Div., Anne B. Durney, U.S. Department of Justice, Tax Div. Appellate Section, Murray S. Horwitz (argued), Dept. of Justice, Tax Div., Washington, D.C., Charles Stroad, Dist. Counsel, I.R.S., Detroit, Mich., Fred Goldberg, Chief Counsel, I.R.S., Todd Luwoma, U.S. Dept. of Justice, Tax Div., Washington, D.C., Frank Poma, Manager, I.R.S. Pontiac, Mich., for the U.S.
Peter J. Kelley (argued) Kathryn L. Duhamel, Ann Arbor, Mich., for Lowell R. Stuckman, intervenor-appellant.
Before KRUPANSKY and RYAN, Circuit Judges, and LIVELY, Senior Circuit Judge.
United States Court of Appeals, Sixth Circuit.
PER CURIAM.
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...
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