United States v. Stein

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Defendant appealed the district court's grant of summary judgment in favor of the United States for unpaid federal income taxes, late penalties, and interest accrued. The Eleventh Circuit initially affirmed but then later granted rehearing en banc and overruled Mays v. United States, 763 F.2d 1295 (11th Cir. 1985). On remand to the original panel, the parties raised arguments that no longer resemble the arguments they had made to the district court. Therefore, the court vacated the judgment of the district court and remanded to the district court to consider the new arguments in the first instance. View "United States v. Stein" on Justia Law