Legal Opinion
Adler & Drobny, Ltd. And Sheldon Drobny v. United States
Court of Appeals for the Seventh Circuit
Decided December 16, 1993No. 92-3840PublishedCited by 12 opinions
1Opinion of the Court
ESCHBACH, Senior Circuit Judge.
The United States appeals from summary judgment in favor of the plaintiffs, Sheldon Drobny (“Drobny”) and his accounting firm of Adler & Drobny, Ltd. Plaintiffs brought suit seeking a refund of their partial payment of a tax preparer penalty assessed by the Internal Revenue Service (“IRS”) under I.R.C. § 6694(b). The IRS contended that Drobny and his firm were “preparers” of the tax returns of individual investors in two research and development investment programs, thus making Drobny and his firm liable for the willful understatement of tax liability on those…
2Cases cited6 opinions
- Box v. A & P Tea Co.Court of Appeals for the Seventh Circuit · 1985
- Drobny v. CommissionerUnited States Tax Court · 1986
- Randall S. Goulding v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- Fort Wayne Community Schools v. Fort Wayne Education Association, Inc., and United States Postal ServiceCourt of Appeals for the Seventh Circuit · 1993
- Goulding v. United StatesDistrict Court, N.D. Illinois · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ellis Henderson v. Michael F. Sheahan and J.W. FairmanCourt of Appeals for the Seventh Circuit · 2000
- Khan v. BDO Seidman, LLPAppellate Court of Illinois · 2011
- American Rice, Inc. v. Producers Rice Mill, Inc.Court of Appeals for the Fifth Circuit · 2008
- Pipitone v. United StatesCourt of Appeals for the Seventh Circuit · 1999
- John M. Shank, Jr., and Access International Markets, Ltd. v. William R. Hague, Inc.Court of Appeals for the Seventh Circuit · 1999
7 more not listed; retrieve them via the Exa API.