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Secured Transactions Keyed to Lopucki
United States v. Heptner
Citation:2016 WL 3344564 (M.D. Fla. 2016)
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
On February 26, 2004, James Heptner filed untimely federal income tax returns for the years 1993 through 1996, and 1999 through 2001, but he failed to pay the taxes he reported on those returns. Heptner made installment payments to the IRS from 2005 to 2009, but he fell behind. Heptner practiced law from 1984 until 2001. He became employed by Damien Freeman around 2002. Freeman owns various corporations including ITS Billing, Inc. Freeman paid Heptner approximately $50,000 per year. Freeman was Heptner’s direct boss and they formed a friendship. Freeman sympathized with Heptner and agreed that his company, ITS Billing, would provide him a loan to buy the house in June 2005. Eventually, ITS Billing sued Heptner to compel him to deliver a signed purchase money note and mortgage. The state court found that Heptner’s representations regarding receiving the purchase money for the property as compensation are neither reasonable nor credible. The state court ordered judicial sale of the property and Heptner refused. On May 8, 2015, the IRS filed the action to reduce to judgment unpaid federal income taxes owed by Heptner and to foreclose federal tax liens.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.