Legal Opinion
Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United States
Court of Appeals for the Seventh Circuit
Decided October 11, 1983No. 82-1421PublishedCited by 18 opinions
1Opinion of the Court
WILLIAM J. CAMPBELL, Senior District Judge.
The United States brings this appeal challenging the district court’s decision granting summary judgment for the plaintiff, Robert Boyle, in his tax refund suit. The Internal Revenue Service (IRS) had assessed a penalty against the plaintiff in the amount of $17,124.45 pursuant to 26 U.S.C. § 6651(a)(1) for the late filing of a federal estate tax return. Boyle paid the penalty and then brought this refund action. After completion of discovery, each party submitted a motion for summary judgment. The district court granted summary judgment for the…
2Cases cited11 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. Salvatore Di Mucci, Robert Di Mucci and Anthony Di MucciCourt of Appeals for the Seventh Circuit · 1989
- Lorain Tolliver v. Northrop CorporationCourt of Appeals for the Seventh Circuit · 1986
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Estate of Jessie E. Kerber, Helen Doring v. United StatesCourt of Appeals for the Eighth Circuit · 1983
13 more not listed; retrieve them via the Exa API.