United States Second Circuit

Taxpayers who used a daisy chain scheme to evade gasoline excise taxes may be held jointly and severally liable under state partnership law, for federal taxes owed by de facto partnerships.

Appellate Information

• Decided 06/03/2003
• Published 06/03/2003

Judges

• JACOBS, Circuit Judge., Before:  WALKER, JACOBS, CALABRESI, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Peter Sklarew, Assistant Chief, Civil Trial Section, Northern Region, Tax Division, Department of Justice, Washington, D.C. (Jonathan S. Cohen, Tax Division, Department of Justice, Eileen J. O'Connor, Assistant Attorney General, Annette M. Wietecha, Attorney, Tax Division, Department of Justice, Washington, D.C.;  Alan Vinegrad, United States Attorney for the Eastern District of New York, NY, on the brief), for Defendant-Appellant., Marvin E. Kramer, Marvin E. Kramer & Associates, P.C., Garden City, NY, for Plaintiffs-Appellees.