Where a wife served as a proxy for her husband in the ownership of a newly formed company, the new company was a successor to the old company and a tax levy was proper.The 7th U.S. Circuit Court of Appeals affirmed a decision by U.S. District Judge James B. Zagel.Micrins Surgical Inc. went out of business in March 2009 without paying all of its taxes. Eriem Surgical Inc. was incorporated on the same day, purchased Micrins’ inventory, took over its office space, hired its employees, used its website and phone number …