U.S. v. STEWART MECHANICAL ENTERPRISES, INC.

Civil Action No. 3:10CV-712-S, No. 3:12CV-230-S.

UNITED STATES OF AMERICA, Plaintiff, v. STEWART MECHANICAL ENTERPRISES, INC., ET AL., Defendants. AMERICAN TAX FUNDING, LLC, Plaintiff, v. SCOTT A. DISTLER, ET AL., Defendants.

United States District Court, W.D. Kentucky Louisville.

June 15, 2012.


Attorney(s) appearing for the Case

United States of America, Plaintiff, represented by Andrew C. Strelka , U.S. Department of Justice.

American Tax Funding, LLC, Plaintiff, represented by James D. Ballinger , The Ballinger Law Firm, PLLC & Michael W. McClain , Ballinger McClain, PLLC.

Scott A. Distler, Defendant, represented by Thomas P. McCarthy .

The Chubb Corporation, Defendant, represented by Brian H. Meldrum , Stites & Harbison, PLLC - Louisville & William R. Meyer, II , Stites & Harbison, PLLC - Louisville.

United States of America, Defendant, represented by Andrew C. Strelka , U.S. Department of Justice.


MEMORANDUM OPINION

CHARLES R. SIMPSON, III, District Judge.

The Commissioner of Internal Revenue assessed employment taxes against Stewart Mechanical Enterprises, Inc. ("Stewart Mechanical") for various tax periods in 2004, 2005, and 2006. Notices of federal tax liens were filed against Stewart Mechanical in Jefferson County, Kentucky on 7/11/06, 8/24/06, 9/22/06, and 11/24/10. Stewart Mechanical ceased doing business in 2007 and the...

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