1. Home
  2. Browse Decisions
  3. S.Ct.
  4. 127 S.Ct.
  5. 127 S.Ct. 1763 (2007)
 

EC TERM OF YEARS TRUST v. U.S.

No. 05-1541.

127 S.Ct. 1763 (2007)

550 U.S. 429

167 L.Ed.2d 729

EC TERM OF YEARS TRUST, Petitioner, v. UNITED STATES.

Supreme Court of United States.

Decided April 30, 2007.

Attorney(s) appearing for the Case

Francis S. Ainsa, Jr. , El Paso, TX, for petitioner.

Deanne E. Maynard , Washington, DC, for respondent.

Francis S. Ainsa, Jr. , Ainsa Hutson, L.L.P., Attorneys at Law, El Paso, TX, for Petitioner.

Paul D. Clement , Solicitor General, Counsel of Record, Eileen J. O'Connor , Assistant Attorney General, Thomas G. Hungar , Deputy Solicitor General, Deanne E. Maynard , Assistant to the Solicitor General, Bruce R. Ellisen , Teresa T. Milton , Attorneys Department of Justice, Washington, D.C., for respondent.

This is a challenge to the Internal Revenue Service's levy upon the property of a trust, to collect taxes owed by another, an action specifically authorized by 26 U.S.C. § 7426(a)(1), but subject to a statutory filing deadline the trust missed. The question is whether the trust may still challenge...

Let's get started

Leagle.com

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.

Citing Cases