Legal Opinion
Fredric C. Muntwyler v. United States
Court of Appeals for the Seventh Circuit
Decided March 31, 1983No. 82-1882PublishedCited by 113 opinions
1Opinion of the Court
PELL, Circuit Judge.
The United States appeals from a decision of the district court awarding appellee Fredric C. Muntwyler (taxpayer) a refund of $1288.30 plus interest for overpayment of taxes. The court ruled that the assignee of the assets of the taxpayer’s corporation was entitled to direct that the tax payments he made to the Internal Revenue Service (IRS) be applied to trust fund tax liabilities because the payments were voluntary. The Government contends that the payments were involuntary and thus that the IRS was not bound by the assignee’s directions and could apply the payments to…
2Cases cited7 opinions
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- Amos v. Comm'rUnited States Tax Court · 1966
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- United States v. De BeradinisDistrict Court, D. Connecticut · 1975
- First National City Bank v. KlineDistrict Court, S.D. New York · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by113 opinions
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
- In Re FrostDistrict Court, D. Kansas · 1985
- United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
108 more not listed; retrieve them via the Exa API.