Legal Opinion
Raymond E. And Dorothy J. O'Bryant v. United States
Court of Appeals for the Seventh Circuit
Decided March 13, 1995No. 20-1538PublishedCited by 75 opinions
1Opinion of the Court
MORAN, District Judge.
The Internal Revenue Service (IRS) appeals the district court’s grant of summary judgment in favor of two taxpayers, Raymond and Dorothy O’Bryant. The court held that the IRS impermissibly attempted to collect an erroneous tax refund from the O’Bryants by placing liens on their property and levying their assets. We affirm.
FACTS
The facts relevant to this case are few and are undisputed. In April 1985 the 'O’Bryants prepared and filed their tax return for the 1984 tax year. The IRS determined that the O’Bryants had not properly figured their tax. After some discussion the…
2Cases cited11 opinions
- Kenneth SARSHA, Plaintiff-Appellant, v. SEARS, ROEBUCK & COMPANY, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1993
- George J. Luddington v. Indiana Bell Telephone CompanyCourt of Appeals for the Seventh Circuit · 1992
- Groetzinger v. CommissionerUnited States Tax Court · 1977
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
- O'Bryant v. United StatesDistrict Court, C.D. Illinois · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- Freije v. Comm'rUnited States Tax Court · 2005
- Clark v. United StatesCourt of Appeals for the First Circuit · 1995
- Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Thomas A. Johnson v. United States of America, Acting by and Through Department of Treasury IrsCourt of Appeals for the Second Circuit · 1997
- State v. Aisin USA Mfg., Inc.Indiana Supreme Court · 2011
70 more not listed; retrieve them via the Exa API.