U.S. v. McNICOL

No. 15-2214.

829 F.3d 77 (2016)

UNITED STATES of America, Plaintiff, Appellee, v. Marci McNICOL, a/k/a Marci Reitano, Individually, Defendant, Appellant. Estate of Robert Reitano and Marci McNicol, as Executrix of the Estate of Robert Reitano, Defendants.

United States Court of Appeals, First Circuit.

July 15, 2016.


Attorney(s) appearing for the Case

James E. Hoyt , with whom Hoyt Legal, LLC was on brief, for appellant.

Curtis C. Pett , Attorney, Tax Division, United States Department of Justice, with whom Caroline D. Ciraolo , Acting Assistant Attorney General, Richard Farber , Attorney, Tax Division, and Carmen M. Ortiz , United States Attorney, were on brief, for appellee.

Before Thompson, Selya and Kayatta, Circuit Judges.


This appeal requires us to construe and apply 31 U.S.C. § 3713 (commonly known as the federal priority statute). We conclude that the statute says what it means and means what it says. Since the court below accorded the statute its plain meaning and applied it in that manner, we affirm that court's entry of judgment in...

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