U.S. v. ANTIQUES LTD. PARTNERSHIP

Nos. 12-2998, 12-3380, 13-1113, 13-2918, 14-1266.

760 F.3d 668 (2014)

UNITED STATES of America, Plaintiff-Appellee, and Timothy Louis Bertschy, Receiver, Appellee, v. ANTIQUES LIMITED PARTNERSHIP, et al., Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided July 28, 2014.


Attorney(s) appearing for the Case

Karen G. Gregory , Attorney, Robert W. Metzler , Attorney, Department of Justice, Washington, DC, for Plaintiff-Appellee.

Paul R. Tom , Attorney, Tulsa, OK, Craig L. Unrath , Attorney, Heyl, Royster, Voelker & Allen, Peoria, IL, for Defendants-Appellants.

Timothy Louis Bertschy, Attorney, Peoria, IL, pro se.

Before POSNER, KANNE, and TINDER, Circuit Judges.


POSNER, Circuit Judge.

Before us are five related appeals, presenting both jurisdictional issues and issues of federal tax procedure.

The principal defendants are Robert and Debra Zabka and partnerships they controlled and transferred property to. The government sued to enforce tax assessments against the Zabkas and tax liens against their property and against property of the partnerships. The district judge ruled that the assessments (amounting to several...

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