711 F.2d 94 (8th Cir. 1983), 82-1943, United States v. Pilla

Docket Nº:82-1943.
Citation:711 F.2d 94
Party Name:UNITED STATES of America, Appellee, v. Daniel M. PILLA, d/b/a Collins Printing Company; Henry Zappa; Peoples Plumbing and Heating Company; Charles T. Miller Hospital, Division of United Hospitals, Inc.; Gladys E. Munger; Ramsey County, Minnesota; Appeal of Daniel M. PILLA; Michael A. Pilla; Carlyn J. Pilla; Daniel J. Pilla; Paul M. Pilla; and Josep
Case Date:July 05, 1983
Court:United States Courts of Appeals, Court of Appeals for the Eighth Circuit
 
FREE EXCERPT

Page 94

711 F.2d 94 (8th Cir. 1983)

UNITED STATES of America, Appellee,

v.

Daniel M. PILLA, d/b/a Collins Printing Company; Henry

Zappa; Peoples Plumbing and Heating Company; Charles T.

Miller Hospital, Division of United Hospitals, Inc.; Gladys

E. Munger; Ramsey County, Minnesota;

Appeal of Daniel M. PILLA; Michael A. Pilla; Carlyn J.

Pilla; Daniel J. Pilla; Paul M. Pilla; and

Joseph P. Pilla.

UNITED STATES of America, Appellee,

v.

RAMSEY COUNTY, Minnesota,

Appeal of Daniel M. PILLA; Daniel J. Pilla; Michael A.

Pilla; Carlyn J. Pilla; Paul M. Pilla; and

Joseph P. Pilla.

No. 82-1943.

United States Court of Appeals, Eighth Circuit

July 5, 1983

        Submitted June 27, 1983.

Page 95

        Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Joan I. Oppenheimer, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; James M. Rosenbaum, U.S. Atty., Minneapolis, Minn., of counsel.

        Daniel M. Pilla, Michael A. Pilla, Paul M. Pilla, Carlyn J. Pilla, Daniel J. Pilla, Joseph P. Pilla, pro se for appellants.

        Before ARNOLD, Circuit Judge, HENLEY, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

        HENLEY, Senior Circuit Judge.

        This is an appeal from the district court's grant of a motion for summary judgment in favor of the United States. The case centers around a house and the government's ability to foreclose on it to satisfy the federal tax obligations of its owner. We believe that the Supreme Court's recent decision in United States v. Rodgers, --- U.S. ----, 103 S.Ct. 2132, 75 L.Ed.2d ---- (1983), requires a limited remand.

        In 1969 appellants Daniel M. Pilla and Carlyn J. Pilla moved into a house on Edgerton Street in St. Paul, Minnesota. The house and lot were owned solely by Mr. Pilla.

        Every year from 1970 to 1974 the Internal Revenue Service (IRS) made tax assessments against Pilla for unpaid federal withholding taxes totalling $7,193.68. In 1976 the government filed this suit to reduce this debt to judgment. The district court found that Pilla owed that amount, and that a valid tax lien had attached to the Edgerton Street property. The court further held that the Minnesota homestead law did not protect Pilla, nor did it protect Mrs. Pilla, since state homestead exemptions have no effect against federal tax liens.

        After the above order was entered, that case was consolidated with a similar...

To continue reading

FREE SIGN UP