United States v. Warren B. Davis, Trustee of the Warren B. Davis Revocable Living Trust, and Westwood Industrial Park, Ltd.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “the plain language of the statute defines the lien as durational”
• recognizing that Section 1927 imposes liability for vexatious litigation to deter such conduct
• recognizing that Section 1927 imposes liability for vexatious litigation to deter such conduct
• government failed to develop the issue in opening brief and was barred from raising it for first time in reply brief
• “The statute [26 U.S.C. § 6324(a)(1)] does not say that the government has ten years to file its claim, only that the lien lasts for ten years.”

Source: CourtListener parenthetical corpus (CC0).