Legal Opinion
United States v. Guy E. McGaughey Jr.
Court of Appeals for the Seventh Circuit
Decided January 25, 1993No. 91-2864PublishedCited by 40 opinions
1Opinion of the Court
FLOYD R. GIBSON, Senior Circuit Judge.
Guy McGaughey, Jr. appeals the district court’s grant of summary judgment in favor of the government in its suit on a tax-related debt. We affirm.
1. BACKGROUND
On December 25, 1972, the Secretary of the Treasury assessed McGaughey approximately $600,000 for tax deficiencies. This assessment was based on a Tax Court decision rendered on August 21, 1972. 2 At some time not specified in the record, Internal Revenue Agent Madge Garwood was assigned the task of collecting this deficiency-
McGaughey submitted an offer of compromise based on “doubt of liability.”…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Wms Gaming Inc. v. International Game TechnologyCourt of Appeals for the Federal Circuit · 1999
- Frank Daniels v. Pipefitters' Association Local Union No. 597Court of Appeals for the Seventh Circuit · 1993
- In the Matter of Guy E. McGaughey Jr., Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- Central States, Southeast and Southwest Areas Pension Fund v. Central Cartage Company and Central Transport, Inc.Court of Appeals for the Seventh Circuit · 1995
- Slovacek v. United StatesUnited States Court of Federal Claims · 1996
35 more not listed; retrieve them via the Exa API.