Legal Opinion
United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis Brodnan
Court of Appeals for the Seventh Circuit
Decided April 27, 1990No. 89-1240PublishedCited by 63 opinions
1Opinion of the Court
ESCHBACH, Senior Circuit Judge.
Arlington Plating Company, Inc. (“APC”) withheld $131,428.72 in personal income and social security taxes from its employees’ wages but it did not remit these “trust-fund” taxes as required to the United States. APC’s officers, among whom were included Walter Schroeder and Louis Brod-nan, chose instead to give the money to APC's creditors in an attempt to prevent the corporation’s insolvency. The attempt failed. APC entered bankruptcy on July 16, 1976.
After the misappropriation of the trust fund taxes APC, and later the trustee in bankruptcy (“TIB”), made…
2Cases cited20 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- United States v. SoteloSupreme Court of the United States · 1978
- United States v. RindskopfSupreme Court of the United States · 1882
15 more not listed; retrieve them via the Exa API.
3Cited by63 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
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- United States v. Moon H. KimCourt of Appeals for the Seventh Circuit · 1997
- United States v. BoyceDistrict Court, S.D. California · 2001
58 more not listed; retrieve them via the Exa API.