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LiBUTTI v. U.S.

Nos. 98-6003, 98-6023.

178 F.3d 114 (1999)

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

United States Court of Appeals, Second Circuit.

Decided May 28, 1999.

Attorney(s) appearing for the Case

Frank T. Becker, Lexington, Kentucky (Michael D. Meuser, Miller, Griffin & Marks, PSC, Lexington, Kentucky; Paul T. Sheppard, Hinman, Howard & Kattell, Binghamton, New York, of counsel), for Plaintiff-Appellant-Cross-Appellee.

Kenneth W. Rosenberg, Washington, D.C. (Thomas J. Maroney, United States Attorney, Northern District of New York, Syracuse, New York; Loretta C. Argrett, Assistant Attorney General, William S. Estabrook, Tax Division, Department of Justice, Washington, D.C., of counsel), for Defendant-Appellee-Cross-Appellant.

Richard E. Vimont, Lexington, Kentucky (Bernard F. Lovely, Vimont & Wills PLLC, Lexington, Kentucky; George F. Carpinello, Barrett Gravante Carpinello & Stern LLP, Albany, New York, of counsel), for Intervenor-Cross-Appellee.

Before: CARDAMONE, CALABRESI, and STRAUB, Circuit Judges

CARDAMONE, Circuit Judge:

The object of the present appeal—as in three previous federal court proceedings— is to decide who owns a prize thoroughbred racehorse named "Devil His Due." Plaintiff, Edith LiButti (Ms. LiButti, plaintiff, or appellant), claims that she is the owner, and the Internal Revenue Service (IRS) insists that her father, Robert LiButti, is the owner and that the plaintiff is merely his nominee. If the horse is shown to be the property...

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