Legal Opinion
Thomas O'Malley v. Commissioner of Internal Revenue Service
Court of Appeals for the Seventh Circuit
Decided August 7, 1992No. 91-3470PublishedCited by 12 opinions
1Opinion of the Court
BAUER, Chief Judge.
Thomas O’Malley was convicted of bribery and fraud in connection with his activities as a trustee of the Central States, Southeast and Southwest Areas Health and Welfare Fund, and the Central States, Southeast and Southwest Areas Pension Fund (“Pension Fund”). The Pension Fund paid the attorneys' fees and costs for O’Malley’s criminal defense. The Fund’s payment of these costs is a prohibited transaction under the Internal Revenue Code, 26 U.S.C. § 4975. In this appeal, we determine whether O’Malley is subject to the excise tax imposed by 29 U.S.C. § 4975 upon participants…
2Cases cited12 opinions
- Charles W. Leigh and Ervin F. Dusek, Etc., and George Johnson, Intervening v. Clyde William EngleCourt of Appeals for the Seventh Circuit · 1984
- United States v. Roy L. Williams, Thomas F. O'malley, Andrew G. Massa, Joseph LombardoCourt of Appeals for the Seventh Circuit · 1984
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Brown-Forman Corp. v. Tennessee Alcoholic Beverage CommissionSupreme Court of the United States · 1989
- Daniel Schulist v. Blue Cross of Iowa and Blue Shield of Iowa, Iowa Corporations, DefendantsCourt of Appeals for the Seventh Circuit · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Richard W. Barber, Personal Representative of the Estate of Barbara W. Reese, Deceased v. John J. Ruth and Lucille A. RuthCourt of Appeals for the Seventh Circuit · 1993
- Neil M. Baizer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Flahertys Arden Bowl, Inc. v. CommissionerUnited States Tax Court · 2000
- Neil v. ZellDistrict Court, N.D. Illinois · 2010
- Crosson v. Comm'rUnited States Tax Court · 2003
7 more not listed; retrieve them via the Exa API.