U.S. v. Z INV. PROPERTIES, LLC

No. 18-1915.

921 F.3d 696 (2019)

UNITED STATES of America, Plaintiff-Appellee, v. Z INVESTMENT PROPERTIES, LLC and Chicago Title Land Trust Company, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided April 18, 2019.


Attorney(s) appearing for the Case

Joan I. Oppenheimer , Richard L. Parker , Douglas Campbell Rennie , Attorneys, DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, Washington, DC, Bradley Alexander Sarnell , DEPARTMENT OF JUSTICE, Tax Division, Washington, DC, for Plaintiff-Appellee.

Thaddeus M. Bond, Jr. , Attorney, LAW OFFICES OF THADDEUS M. BOND, JR., Libertyville, IL, for Defendants-Appellants.

Before Bauer, Brennan, and Scudder, Circuit Judges.


Carroll V. Raines ("Raines") and his wife, Lizzie Mae Raines, purchased their home in 1975 as joint tenants and not tenants in common. When Raines' wife died, he became the sole owner of 18952 W. Oak Avenue, Mundelein, Lake County, Illinois (the "Property"). Raines was the sole owner of the Property at the time of his death...

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