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U.S. v. GIAIMO

No. 16-2479.

854 F.3d 483 (2017)

UNITED STATES of America, Plaintiff-Appellee v. Laura GIAIMO, Defendant-Appellant. Anthony Martin Giaimo, Defendant. Laura Giaimo, as Trustees of the A. Martin Giaimo Family Trust, Defendant-Appellant. Anthony Martin Giaimo, as Trustees of the A. Martin Giaimo Family Trust; Community Connections Management; Heritage Residents Association, Defendants.

United States Court of Appeals, Eighth Circuit.

Filed: April 17, 2017.

Attorney(s) appearing for the Case

Counsel who appeared on brief and presented argument on behalf of the appellant was Shane Kyle Blank , of Saint Louis, MO. The following attorney(s) appeared on the appellant brief; Timothy O'Leary , of Saint Louis, MO.

Counsel who appeared on brief and presented argument on behalf of the appellee was Melissa Briggs , of Washington, DC. The following attorney(s) appeared on the appellee brief; Robert W. Metzler , of Washington, DC.

Before COLLOTON, MURPHY, and MELLOY, Circuit Judges.

Taxpayer Laura Giaimo appeals from the District Court's1 grant of summary judgment in favor of the United States in this action to reduce a tax lien to judgment and foreclose upon real property. Giaimo incurred substantial tax liabilities in the 1990s when she failed to properly handle taxes associated...

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