My article, The New Laches: Creating Title Where None Existed, 16 Geo. Mason L. Rev. 357 (2009) was cited in a 7th Circuit tax case this week. 🙂
Judge Posner used it as a see cite after a paragraph about the historical purpose of laches, concluding that “[l]aches fitted nicely with such long-established equitable maxims as ‘he who seeks equity must do equity’ and ‘equity aids the vigilant, not those who sleep on their rights.'”
Interestingly, after spending three paragraphs on laches, the opinion reads “neither party suggests that laches might be an adequate substitution for a fixed deadline . . . ” and the Judge concludes his laches discussion with the point that whether laches applies against the government is “an open question in this court. United States v. Administrative Enterprises, Inc., 46 F.3d 670 (7th Cir. 1995). ” That case was one used in the 2nd Circuit Cayuga case, 413 F.3d 266 (2005), to hold laches applied to both the United States and the Cayuga Nation. I think it’s possible Judge Posner might be as interested in laches and sovereigns as I am–it’s a rare person who voluntarily injects laches into discussion.
In the present case, Lantz v. Commissioner of Internal Revenue, No. 09-3345 (7th Cir. 2010), a woman seeking equitable relief under the “innocent spouse” rule regarding a false joint return filed by her husband, but signed by both of them. Unfortunately, laches was no help to her.
Turtle Talk 