[DOWNLOAD] "Wilcox v. United States" by United States Court Of Appeals For The Sixth Circuit " eBook PDF Kindle ePub Free

eBook details

Title: Wilcox v. United States
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 31, 1992
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

Description

Per Curiam. This is a wrongful levy action under Internal Revenue Code Â§ 7426 (26 U.S.C. Â§ 7426 (1954)). Appellants, William G. Wilcox, D.O. ("Wilcox"), William G. Wilcox, D.O., P.C. (the "Corporation"), and William G. Wilcox, D.O., P.C. Employees Defined Benefit Pension Trust (the "Trust"), appeal the district courts grant of summary judgment to the United States. If correct, that decision, premised on a finding that the Corporation and Trust are alter egos of the individual Wilcox, entitles the Government to use assets nominally belonging to the Corporation and Trust in satisfaction of federal tax obligations individually owed by Wilcox. For reasons stated hereinafter, the judgment will be AFFIRMED.