Legal Opinion
Seven W. Enterprises, Inc. & Subsidiaries v. Commissioner
Court of Appeals for the Seventh Circuit
Decided July 24, 2013No. 12-2099, 12-2100PublishedCited by 6 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
Seven W. Enterprises, Inc. and Subsidiaries (“Seven W”) and Highland Supply Corporation and Subsidiaries (“Highland”) (collectively “the Taxpayers”) filed petitions for redetermination with the United States Tax Court. The petitions were consolidated for trial, and the Tax Court issued a decision with respect to each petition. Those decisions, however, inadvertently attributed Seven W’s tax liability to Highland, and Highland’s tax liability to Seven W. The Commissioner of the Internal Revenue Service (“Commissioner”) later discovered the errors and filed motions to…
2Cases cited9 opinions
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Sheldon Drobny and Anita Drobny v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Joseph M. Michaels and Vicki R. Michaels v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Snow v. Comm'rUnited States Tax Court · 2014
- Douglas P. Snow & Deborah J. Snow v. CommissionerUnited States Tax Court · 2014
- Douglas P. Snow & Deborah J. Snow v. CommissionerUnited States Tax Court · 2014
- Highland Supply Corporation & Subsidiaries v. United StatesDistrict Court, S.D. Illinois · 2019
- Seven W. Enterprises, Inc. & Subsidiaries v. United StatesDistrict Court, S.D. Illinois · 2019
1 more not listed; retrieve them via the Exa API.