Williams vs. United States

Philip G. Panitz

Case Conclusion Date: February 22, 1995

Practice Area: Tax

Outcome: The U.S. Supreme Court decision rendered in 1995 in favor of Ms. Williams and sustaining the opinion of the Ninth Circuit changed the tax law in the United States.

Description: This U.S. Supreme Court case involved the IRS seizing escrow proceeds from the sale of a personal residence by Lori Rabin Williams, who was represented by Mr. Panitz. The decision set a precedent; no longer could the IRS hide behind “sovereign immunity” to defend taking money from a third party and refusing to give it back when challenged that the taking was in error. Read full case story at www.pktaxlaw.com.