LiBUTTI v. U.S.

No. 309, Docket 95-6263.

107 F.3d 110 (1997)

Edith LiBUTTI, doing business as Lion Crest Stable, a sole proprietorship, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided February 21, 1997.


Attorney(s) appearing for the Case

George P. Eliopoulos, Washington, DC (Kenneth W. Rosenberg, William S. Estabrook, Thomas J. Clark, Gary R. Allen, U.S. Department of Justice, Washington, DC, of counsel), for Defendant-Appellant.

Paul T. Sheppard, Binghamton, NY (Hinman, Howard & Kattell, Binghamton, NY, Michael D. Meuser, Frank T. Becker, Miller, Griffin & Marks, Lexington, KY, of counsel), for Plaintiff-Appellee.

Before: MESKILL and CALABRESI, Circuit Judges, and BLOCK, District Judge.


BLOCK, District Judge:

"Withdraw, my lord; I'll help you to a horse."1

The United States appeals from a judgment of the District Court for the Northern District of New York (McAvoy, J.) vitiating a tax levy placed by the Internal Revenue Service ("IRS") on a race horse named Devil His Due as part of its ongoing effort to collect over four million dollars of unpaid income taxes from Robert LiButti ("Robert"). The district court...

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