Legal Opinion
Danny L. Bowlen and Michael J. Bowlen v. United States
Court of Appeals for the Seventh Circuit
Decided February 12, 1992No. 90-3497PublishedCited by 47 opinions
1Opinion of the Court
MANION, Circuit Judge.
Danny L. Bowlen and Michael J. Bowlen (referred to collectively as the “Bowlens”) brought an action against the government requesting a tax refund and an abatement of other taxes assessed against them pursuant to 26 U.S.C. § 6672. The government counterclaimed for the unpaid taxes. The district court granted the government’s motion for a directed verdict after the close of the plaintiffs’ evidence, and the plaintiffs appeal. We affirm the district court’s judgment.
I. Background
The Bowlens were involved with two oil drilling companies. Together with David Briggs, they…
2Cases cited13 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
42 more not listed; retrieve them via the Exa API.