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United States v. Galletti

Docket No.: 02-1389
Certiorari Granted: Jun 23 2003
Argued: January 12, 2004
Decided: March 23, 2004

Topics:

Internal Revenue Code, Federal Taxation, ADA, Americans with Disabilities Act, Bankruptcy, Bankruptcy Code, Commerce Clause, Eleventh Amendment, Fourteenth Amendment, Internal Revenue Code, Section 1983, age discrimination, antitrust, preemption, sovereign immunity

PartyNames: United States v. Abel C. Galletti, et al.
Petitioner: United States
Respondent: Abel C. Galletti, et al.

Court Below: United States Court of Appeals for the Ninth Circuit
Citation: CA 9, 314 F.3d 336. QUESTION PRESENTED Whether, in order to enforce the deriva tive liability of partners for the taxdebts of their partnership, the United States must make a separate assessment of the taxes owed by the partnership against each of thepartners directly.
Supreme Court Docket

United States
v.
Abel C. Galletti, et al.
541 U.S. 114 (2004)
Question:

To qualify for the 10-year extension in the statute of limitations, does the government need to assess - beyond just the partnership that owes money - each individual partner for the debt?

Note:

. CA 9, 314 F.3d 336. QUESTION PRESENTED Whether, in order to enforce the deriva tive liability of partners for the taxdebts of their partnership, the United States must make a separate assessment of the taxes owed by the partnership against each of thepartners directly. CERT GRANTED: 6/23/03

United States v. Galletti
ORAL ARGUMENT

January 12, 2004

Holding: reversed and remanded
Decision: Decision: 9 votes for United States, 0 vote(s) against
Vote: 9-0
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