UNITED STATES v. PILLA

No. 82-1943.

711 F.2d 94 (1983)

UNITED STATES of America, Appellee, v. Daniel M. PILLA, d/b/a Collins Printing Company; Henry Zappa; Peoples Plumbing and Heating Company; Charles T. Miller Hospital, Division of United Hospitals, Inc.; Gladys E. Munger; Ramsey County, Minnesota; Appeal of Daniel M. PILLA; Michael A. Pilla; Carlyn J. Pilla; Daniel J. Pilla; Paul M. Pilla; and Joseph P. Pilla. UNITED STATES of America, Appellee, v. RAMSEY COUNTY, Minnesota, Appeal of Daniel M. PILLA; Daniel J. Pilla; Michael A. Pilla; Carlyn J. Pilla; Paul M. Pilla; and Joseph P. Pilla.

United States Court of Appeals, Eighth Circuit.

Decided July 5, 1983.

Rehearing and Rehearing Denied August 30, 1983.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Joan I. Oppenheimer, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; James M. Rosenbaum, U.S. Atty., Minneapolis, Minn., of counsel.

Daniel M. Pilla, Michael A. Pilla, Paul M. Pilla, Carlyn J. Pilla, Daniel J. Pilla, Joseph P. Pilla, pro se for appellants.

Before ARNOLD, Circuit Judge, HENLEY, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.


Rehearing and Rehearing En Banc Denied August 30, 1983.

HENLEY, Senior Circuit Judge.

This is an appeal from the district court's grant of a motion for summary judgment in favor of the United States. The case centers around a house and the government's ability to foreclose on it to satisfy the federal tax obligations of its owner. We believe that the Supreme Court's recent decision in United States v. Rodgers, 461 U.S. 677

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