UNITED STATES of America, Plaintiff,
v.
Kelly M. McCOMBS, Nancy Ellison, and Mary McCombs, Defendants.
United States District Court, W.D. New York.https://leagle.com/images/logo.png
June 13, 1995.
June 13, 1995.
Attorney(s) appearing for the Case
Anne VanGraafeiland, Asst. U.S. Atty., Rochester, NY, Andrew D. Plepler, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, Peter Sklarew, U.S. Department of Justice, Tax Division, Washington, DC, for the United States.
Christopher S. Ciaccio, Rochester, NY, Arnold R. Petralia, Petralia, Webb & O'Connell, P.C., Rochester, NY, for Kelly M. McCombs.
Michael J. Mazzullo, Rochester, NY, Arnold R. Petralia, Petralia, Webb & O'Connell, Rochester, NY, for Robert J. McCombs.
Arnold R. Petralia, Petralia, Webb & O'Connell, Rochester, NY, for Nancy McCombs Ellison, John Ellison, Federal Savings Columbia Banking.
Christopher S. Ciaccio, Rochester, NY, Michael J. Mazzullo, Rochester, NY, Arnold R. Petralia, Petralia, Webb & O'Connell, Rochester, NY, for Mary McCombs.
Peter A. Sparagna, Office of the New York State Attorney General, Department of Law, Albany, NY, Arnold R. Petralia, Petralia, Webb & O'Connell, Rochester, NY, for the State of New York.
United States District Court, W.D. New York.
DECISION AND ORDER
FISHER, United States Magistrate Judge.
This matter is before the court on remand from the Second Circuit Court of Appeals, United States v. McCombs,30 F.3d 310 (2d Cir.1994), to consider the validity and priority of two federal tax liens as against transferees of the taxpayer's property. The two main issues to be resolved on remand involve the two federal tax liens against defendant Nancy McCombs...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.