United States Seventh Circuit

Judgment for defendants in a suit over the enforcement of a tax lien on a home owned by non-debtor defendants, but occupied by debtor-defendants, is affirmed where the trial court's finding that the debtors were not the real owners was not clearly erroneous.

Appellate Information

• Decided 11/01/2006
• Published 11/01/2006

Judges

• POSNER, Circuit Judge., Before FLAUM, Chief Judge, and BAUER and POSNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Kenneth W. Rosenberg (argued), Bruce R. Ellisen, Department of Justice Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellant.


• For Appellees:
  
• Peter G. Swan (argued), Emalfarb, Swan & Bain, Highland Park, IL, for Defendant-Appellee.