Legal Opinion
Leon S. Malachinski v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 4, 2001No. 99-3323PublishedCited by 38 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
The Internal Revenue Service determined that Leon Malachinski was deficient in the payment of his federal income taxes for the year 1980. Dr. Malachinski contested the assessment in the United States Tax Court. He contended (1) that his signature on a consent form to extend the statute of limitations on assessment had been forged and (2) that if any deficiency were assessed, he was entitled to credit against it the $20,400 he previously had remitted to the IRS in 1984. The tax court ruled in favor of the IRS; it found that Dr. Malachinski’s signature on the consent form…
2Cases cited25 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Ornelas v. United StatesSupreme Court of the United States · 1996
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- Cooper Industries, Inc. v. Leatherman Tool Group, Inc.Supreme Court of the United States · 2001
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3Cited by38 opinions
- Judson Atkinson Candies, Inc. v. Latini-Hohberger DhimantecCourt of Appeals for the Seventh Circuit · 2008
- Frank Thomas v. General Motors Acceptance Corp.Court of Appeals for the Seventh Circuit · 2002
- United States v. Marie Antoinette Jackson-RandolphCourt of Appeals for the Sixth Circuit · 2002
- United States v. BDO Seidman, LLPCourt of Appeals for the Seventh Circuit · 2007
- Freeland v. Enodis Corp.Court of Appeals for the Seventh Circuit · 2008
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