Legal Opinion

Jerome Mirza & Associates, Ltd., an Illinois Corporation v. United States

Court of Appeals for the Seventh Circuit

Decided October 25, 1989No. 88-2774PublishedCited by 21 opinions

1Opinion of the Court

FLAUM, Circuit Judge.

Jerome Mirza & Associates appeals from a district court decision dismissing its claim for a refund of federal income taxes under 28 U.S.C. § 1346(a)(1). For the reasons discussed below, we affirm.

I

The taxpayer Jerome Mirza & Associates is a professional corporation engaged in the business of providing legal services. In 1980, the taxpayer established a pension plan to provide pension benefits for two of its employees, Jerome Mirza and David Dorris. Under the terms of the plan, which was designed to conform to the requirements of §§ 401 and 501 of the Internal Revenue…

2Cases cited6 opinions

  1. BV Engineering v. University of CaliforniaSupreme Court of the United States · 1989
  2. Leslie E. Hintz v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
  3. Board of Trustees, Michigan United Food and Commercial Workers Unions and Food Employers Joint Pension Fund v. Eberhard Foods, Inc.Court of Appeals for the Sixth Circuit · 1987
  4. Jerome Mirza & Associates, Ltd. v. United StatesDistrict Court, C.D. Illinois · 1988
  5. Shore v. DandurandCourt of Appeals for the Seventh Circuit · 1989

1 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Charles R. Hefti and Marion Hefti v. Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1993
  2. Vinson & Elkins, J. Evans Attwell, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
  3. Williams v. StateWyoming Supreme Court · 2004
  4. Citrus Valley Estates v. CommissionerUnited States Tax Court · 1992
  5. Huber v. Casablanca Industries, Inc.Court of Appeals for the Third Circuit · 1990

16 more not listed; retrieve them via the Exa API.

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