United States Sixth Circuit

The United States, as an involuntary creditor of delinquent taxpayers, is entitled to special priority over voluntary creditors.

Appellate Information

• Decided 06/21/2005
• Published 06/21/2005

Judges

• Before:  BOGGS, Chief Judge;  COOK and BRIGHT, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for Appellant.  Steven P. Ross, Shaheen, Jacobs & Ross, Detroit, Michigan, for Appellees.   ON BRIEF:  Teresa E. McLaughlin, Michael J. Haungs, Department of Justice, Tax Division, Washington, D.C., for Appellant.  Steven P. Ross, William R. Huffman, Shaheen, Jacobs & Ross, Detroit, Michigan, Richard E. Shaw, Hamood & Fergestrom, Troy, Michigan, for Appellees.  Joseph A. Kuiper, Jeffrey O. Birkhold, Warner, Norcross & Judd, Grand Rapids, Michigan, Laurie A. Thompson, Michael W. Ullman, Ullman, Ullman & Vazquez, Boca Raton, Florida, Lloyd M. Green, Otterbourg, Steindler, Houston & Rosen, New York, New York, for Amici Curiae.