United States Seventh Circuit

Record is inadequate to determine whether trailers seized during a tax seizure were located within the curtilage of defendant's home, and whether Illinois Department of Revenue agents could have reasonably believed that the area was not curtilage.

Appellate Information

• Argued 01/10/2002
• Decided 04/16/2003
• Published 04/16/2003

Judges

• HARLINGTON WOOD, JR., Circuit Judge., Before WOOD, Jr., RIPPLE, and ROVNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Frank P. Cihlar, Department of Justice, Tax Division, Appellate Section, Washington, DC, for amicus curiae.


• For Appellees:
  
• William A, McNutt (argued), Moore, Susler, McNutt & Wrigley, Decatur, IL, for plaintiff-appellee., Michael P. Doyle (argued), Office of the Attorney General, Civil Appeals Division, Chicago, IL, Shermila Roy, Leher, Flaherty & Canavan, Wheaton, IL, for defendants-appellants.