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