U.S. Court of Appeals for the Sixth Circuit
United States v. Estate of Albert Chicorel
Panel
The judges who heard this appeal.
- Senior Judge Julia Smith Gibbons
- Chief Judge Jeffrey S. Sutton
- Senior Judge David William McKeague
Case history
-
Oct. 25, 2018decided Decision issued in United States v. Estate of Albert Chicorel
Opinions and writings
McKEAGUE, Circuit Judge. The government seeks to collect taxes owed by decedent Albert Chicorel. The government initially attempted to do so by filing a proof of claim in Chicorel's probate proceedings. That, however, yielded no results for over seven years, so the government commenced this action. Chicorel argues that the statute of limitations set in…