Legal Opinion
Department of Revenue of Illinois v. Heyman
Court of Appeals for the Seventh Circuit
Decided April 20, 1976No. 75-1844PublishedCited by 1 opinion
1Opinion of the Court
BAUER, Circuit Judge.
Involuntary bankruptcy proceedings were initiated against F. W. Koenecke & Sons, Inc. (“Koenecke”) in 1969. Following an adjudication of bankruptcy a receiver/trustee was appointed and a priority tax claim was presented by the State of Illinois in the amount of $1,268,334.60 for unpaid taxes under the Illinois Cigarette Tax Act and Cigarette Use Tax Act for the period of July 1, 1965 to June 30, 1968. The bankruptcy judge disallowed the claim and the district court affirmed. The central issue on appeal is whether the State of Illinois is estopped to recover the taxes…
2Cases cited19 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Oyler v. BolesSupreme Court of the United States · 1962
- Hickey v. Illinois Central RailroadIllinois Supreme Court · 1966
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
- Melin v. Community Consolidated School District No. 76Illinois Supreme Court · 1924
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3Cited by1 opinion
- Koenecke & Sons, Inc. v. HeymanCourt of Appeals for the Seventh Circuit · 1976