U.S. v. WRIGHT

No. 94-3547.

57 F.3d 561 (1995)

UNITED STATES of America, Plaintiff-Appellant, v. Daniel A. WRIGHT and Lois W. Wright, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided June 14, 1995.


Attorney(s) appearing for the Case

Thomas E. Kieper, Asst. U.S. Atty., Indianapolis, IN, Gary R. Allen, William S. Estabrook, Kevin M. Brown (argued), Douglas W. Snoeyenbos, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for U.S.

Duane R. Denton, Karl L. Mulvaney (argued), Mary H. Watts, Nana Quay-Smith, Bingham, Summers, Welsh & Spilman, Indianapolis, IN, for Daniel A. Wright and Lois W. Wright.

Before RONEY, BAUER, and EASTERBROOK, Circuit Judges.


EASTERBROOK, Circuit Judge.

Empire Wood Company, a partnership, entered bankruptcy in 1982. A plan of reorganization confirmed in 1984 promised payment of back taxes. But in 1985 Empire Wood collapsed without satisfying its tax obligations. The United States filed this suit in 1993, seeking to collect Empire Wood's 1982 taxes from Lois and Daniel Wright, who it asserts were among Empire Wood's general partners. (The Wrights deny being partners, but for current purposes...

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