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U.S. v. SWAN

No. 06-1298.

467 F.3d 655 (2006)

UNITED STATES of America, Plaintiff-Appellant, v. Peter SWAN, Jane Harris, Joen Towne, and Thomas Towne, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided November 1, 2006.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg (argued), Bruce R. Ellisen, Department of Justice Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellant.

Peter G. Swan (argued), Emalfarb, Swan & Bain, Highland Park, IL, for Defendant-Appellee.

Before FLAUM, Chief Judge, and BAUER and POSNER, Circuit Judges.

POSNER, Circuit Judge.

The government wants to foreclose a tax lien on a house in Libertyville, Illinois, a fancy distant suburb of Chicago. The house is occupied by its former owners, Thomas and Joen Towne, who owe the government back taxes. But it is owned by Peter Swan and his wife Jane Harris, and they alone have a financial stake in avoiding foreclosure. After a one-day bench trial the district court awarded judgment to the defendants, which means, as a practical...

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